In re AKS Expo Chem Pvt Ltd (GST AAR West Bengal)
In the case of AKS Expo Chem Pvt Ltd, the applicant sought an advance ruling on the issuance of tax invoices for their product, Bengel Plus, used in mining operations. The company requested clarification on whether their supply of bulk explosives qualified as a “continuous supply of goods” under Section 2(32) of the CGST and WBGST Acts, and if they could issue tax invoices after the actual consumption of goods at the mining site. The company cited Rule 55 of the CGST and WBGST Rules to support their argument for transporting the goods with delivery challans and e-way bills, while generating the final invoice later based on the exact quantity consumed.
However, the West Bengal Authority for Advance Ruling (AAR) rejected the application. It was determined that the questions raised by AKS Expo Chem did not fall under any of the clauses listed in Section 97(2) of the CGST/WBGST Acts. Specifically, the applicant had selected clause (b) of Section 97(2) but failed to refer to any applicable notification, which is a requirement for seeking an advance ruling. As the questions posed were outside the scope of matters eligible for an advance ruling, the application was rejected without any pronouncement of a ruling.
