In re Srinivasakumar Veeramani (GST AAR Tamilnadu)
Q. What is the classification under Customs Tariff for Fly Ash Blocks and What is the rate of GST applicable for Fly Ash Blocks?
A. The application is not admitted for ruling as the applicant has not substantiated the proposed transaction with necessary details/documents.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU
Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.
Shri. SRINIVASAKUMAR VEERAMANI (M/s Vishnu Lakshmi Fly Ash Bricks), 93/2C, Trichy Main Road, Vazhuthareddy, Villupuram-605602 (hereinafter called the Applicant) are registered under GST with GSTIN 33AMJPV2407M1ZR. The applicant has sought Advance Ruling on the following questions:
1. What is the classification under Customs Tariff for “Fly Ash Blocks”?
2.What is the rate of GST applicable for “Fly Ash Blocks”?
The Applicant has submitted the copy of application in Form GST ARA – 01 and also submitted a copy of Challan evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017.
2.1 The applicant has stated that they are proposing to engage in the manufacture of “Fly Ash Bricks and Fly Ash Blocks”. These Fly Ash Bricks and Fly Ash Blocks are used in construction activities as an alternative for traditional clay bricks and concrete blocks. The applicant has stated that the major raw material for manufacture of Fly ash bricks and Fly ash blocks is “fly ash” which emerges as a waste during the manufacture of iron and steel, cement, power plant, etc. As the said fly ash is harmful to the environment, if let out in open, alternative usage of fly ash is encouraged and one way in which the same can be used is for manufacture of bricks and blocks. Apart from Fly ash, which forms the major raw materials, other materials such as Ordinary Portland Cement, sand and water are also used in the manufacture of Fly ash bricks and Fly ash blocks. The difference between Fly ash bricks and Fly ash blocks submitted by the applicant is as follows:
