In re Crux Prestressing Systems Pvt Ltd (GST AAR Andhra Pradesh)
M/s Crux Prestressing Systems Pvt. Ltd., located at Vijayawada, Andhra Pradesh, filed an application before the Authority for Advance Ruling (AAR), Andhra Pradesh under Section 97(1) of the Central Goods and Services Tax Act, 2017(CGST Act) and the Andhra Pradesh Goods and Services Tax Act, 2017 (APGST Act) seeking guidance on the documentation required for movement of materials and machinery to construction sites. The company is registered under GST (GSTIN: 37AACCC5464F1ZP) and paid the prescribed fee of ₹10,000 for the application.
The applicant is engaged in the structural engineering and construction sector, providing services such as Post-Tensioning Solutions, Turnkey Structural Execution, Structural Design and Consultancy, Retrofitting and Strengthening, and Quality Assurance and Technical Support. For executing these services, the company must transport materials and machinery to customer premises across Andhra Pradesh. The process typically involves stabilizing slabs over a ten-day period, after which invoices are raised.
As construction sites are spread across the state and are owned by customers, Crux cannot register them as branches or site offices. Materials are sent to sites with a Delivery Challan (DC) and e-Way Bill before work begins. The company described the workflow as follows: materials are placed on the slab, followed by stressing after seven days of concreting, and grouting after two additional days. Some machinery is transported and stored at sites multiple times. The company raised concerns that despite following due procedures, GST authorities often detain vehicles and impose penalties during inspections, citing the reason that the sites are not part of the applicant’s GST registration.
