Advance Ruling— In the instant case, the applicant has sought Advance Ruling on the following questions:

1. What is the classification under Customs Tariff for “Fly Ash Blocks”?

2.What is the rate of GST applicable for “Fly Ash Blocks”?

The applicant has stated that they are proposing to engage in the manufacture of “Fly Ash Bricks and Fly Ash Blocks”. These Fly Ash Bricks and Fly Ash Blocks are used in construction activities as an alternative for traditional clay bricks and concrete blocks. The applicant has stated that the major raw material for manufacture of Fly ash bricks and Fly ash blocks is “fly ash” which emerges as a waste during the manufacture of iron and steel, cement, power plant, etc.

The applicant on their interpretation of law has submitted that the product “Fly Ash Blocks” would merit classification under CTH 6815 and the applicable rate of tax is 5% w.e.f. 01.01.2019.

 The Jurisdictional officer has verified the premises of the applicant and has reported that the applicant has no infrastructure facility to commence the manufacture of fly ash bricks/blocks and they are not dealing with any material at present. Further, from the photographs furnished along with the report, it is seen that the applicant is housed in a single room of first floor of a building which has been declared as their principal place of business and do not even remotely has the required infra-structure as furnished in the Video submitted by the applicant.

Held that— it is held that the application made by them is pre-mature and does not fall under the ambit of the proposed transaction i.e., proposed supply of goods or services. Hence the application is not admissible.