Crushing & Sizing of Limestone Not Manufacture as No New Product Emerges: AAR Odisha

In re Bisra Stone Lime Company Limited (GST AAR Odisha) The Authority for Advance Ruling, Odisha, examined whether the activity undertaken by a contractor involving crushing, screening, sizing, and grading of limestone/dolomite amounts to “manufacture” under Section 2(72) of the CGST Act, 2017. The applicant, a government-owned mining company, had engaged a contractor to process raw minerals extracted from its mines into usable forms. The applicant contended that the activity resulted in a new, marketable product and therefore qualified as manufacture, relying on statutory provisions and j...