The question on which Advance Ruling is sought is beyond the jurisdiction of this authority, therefore, the application is "not admitted"
Admissibility of application- The applicant intends to trade 'Wood and Wood Waste' (Purchasing Eucalyptus /Poplar wood from farmers and selling the same to Plywood manufacturers and purchasing Eucalyptus/ Poplar wood waste from farmers and selling the same to MDF Board manufacturers).
The applicant in his application sought following question for determination by the Authority
Whether the applicant can dispatch the commodity of Eucalyptus/Poplar wood at the time of supply through Delivery Challan, which is supplied by him and the tax invoice be issued later after the goods is delivered and measured by the purchaser?
Held that- we observe that the question raised by applicant on which Advance Ruling is being sought does not come under the ambit of the specification as provided by the Section 97(2) of the GST Act.
Therefore, the application is "not admitted" under sub-section (2) of Section 98 of CGST Act, 2017 and SGST Act, 2017.