Advance Ruling Application Rejected: Query Not Covered Under Section 97(2) of CGST Act, 2017

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 transpor

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