Applicant's Query on Wood Dispatch & Tax Invoice Post-Delivery Deemed Not Admitted

The Authority determined that the applicant's query regarding dispatching Eucalyptus/Poplar wood through Delivery Challan and issuing the tax invoice post-delivery did not fall within the specified categories for seeking an advance ruling under the GST Act. As a result, the application was deemed "not admitted" as it was beyond the Authority's jurisdiction as per the provisions of the CGST Act, 2017 and SGST Act, 2017.

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Issues:
- Determination of whether the applicant can dispatch Eucalyptus/Poplar wood at the time of supply through Delivery Challan and issue the tax invoice later after the goods are delivered and measured by the purchaser.

Analysis:
1. The applicant, a registered assessee under GST, sought an advance ruling regarding the dispatch of Eucalyptus/Poplar wood through Delivery Challan and issuing the tax invoice post-delivery.
2. The applicant submitted that due to moisture content in the wood, there is a difference in weight from the place of loading to the destination, causing variations in the value of goods.
3. They highlighted the complexities faced in the GST regime, where multiple debit/credit notes are issued for each transaction due to weight differences, creating challenges in accounting and compliance.
4. Referring to CGST Rules, the applicant argued for dispatching goods through Delivery Challan and issuing the tax invoice after delivery, citing Rule 55(4) allowing for the issuance of tax invoice post-delivery.
5. The Authority noted the applicant's request and examined the issue raised in light of Section 97(2) of the GST Act, which specifies the questions for seeking an advance ruling.
6. Upon analysis, the Authority found that the question raised by the applicant did not fall within the specified categories under Section 97(2) of the GST Act, leading to the conclusion that the issue was beyond the jurisdiction of the Authority.
7. Consequently, the members unanimously ruled that the question raised was beyond the authority's scope as per the provisions of the CGST Act, 2017 and SGST Act, 2017.
8. Therefore, the application was deemed "not admitted" under Section 98 of the CGST Act, 2017 and SGST Act, 2017, due to being outside the jurisdiction defined by the relevant legal provisions.

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