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of <h1>Fly ash blocks GST classification ruling rejected due to lack of manufacturing infrastructure under Section 95(a)</h1> <h3>In Re: Srinivasakumar Veeramani (M/s Vishnu Lakshmi Fly Ash Bricks)</h3> In Re: Srinivasakumar Veeramani (M/s Vishnu Lakshmi Fly Ash Bricks) - TMI Issues Involved:1. Classification under Customs Tariff for 'Fly Ash Blocks'.2. Rate of GST applicable for 'Fly Ash Blocks'.Detailed Analysis:1. Classification under Customs Tariff for 'Fly Ash Blocks':The applicant sought clarification on the classification of 'Fly Ash Blocks' under the Customs Tariff. They proposed that 'Fly Ash Blocks' should be classified under Chapter 6815 of the Customs Tariff Act. Specifically, they suggested that while 'Fly Ash Bricks' and tiles fall under 6815 9910, 'Fly Ash Blocks' should be classified under 6815 9990 - Others, as there is no specific heading for Fly Ash Blocks.2. Rate of GST applicable for 'Fly Ash Blocks':The applicant requested an advance ruling on the GST rate applicable to 'Fly Ash Blocks'. They argued that as per the amended Notification 01/2017 CT(Rate) dated 28.06.2017, effective from 01.01.2019, 'Fly Ash Bricks and Fly Ash aggregates with 90% or more Fly Ash content' attract GST at 5%. They contended that 'Fly Ash Blocks' attract a uniform GST rate of 5%, irrespective of the fly ash content, as per Sl.No.225B in Schedule I of the notification. They referenced the Gujarat Authority for Advance Ruling's decision in the case of M/s Dipakkumar Ramjibhai Patel, which held that 'Fly Ash Blocks' attract 5% GST from 01.01.2019.Proceedings and Evidence:- The applicant was asked to provide details of the proposed manufacturing process, infrastructure, and purchase orders. They submitted a video recording of the manufacturing process from another unit and mentioned that they had no infrastructure in place yet, as they were awaiting clarity on the GST rate.- The jurisdictional officer's report indicated that the applicant had no infrastructure for manufacturing fly ash bricks/blocks and was not currently dealing with any materials. The premises were merely an office space without the necessary facilities for manufacturing.Admissibility of the Application:- The applicant argued that under Section 95(c) of the CGST/TNGST Act 2017, a person proposing to undertake an activity can seek an advance ruling.- However, the authority noted that advance rulings are intended for transactions of supply, whether proposed or being undertaken. Since the applicant had no infrastructure or orders for the proposed supply, the application was deemed premature and not falling under the ambit of a proposed transaction.Ruling:The application was not admitted for ruling as the applicant failed to substantiate the proposed transaction with necessary details and documents. The authority concluded that without evidence of infrastructure or orders, the application was premature and inadmissible.
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