AAAR Sets Aside GST Advance Ruling as Non-Maintainable Due to Lack of Documents

In re Vegan Wood Private Limited (GST AAAR Gujarat) The appeal was filed under section 100 of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 against Advance Ruling No. GUJ/GAAR/R/2025/04 dated 21.03.2025. The appellant is engaged in the manufacture of “Natural Fibre Composite Board” (NFC), commonly referred to as Rice Husk Boards, produced using agro-waste such as rice husk powder, calcium carbonate, PVC resin, recycling waste, and processing aids including thermo-coupling agents and lubricants. PVC is used solely as a binding agent, and the f...