https://www.taxtmi.com/caselaws?id=424847 AAR Tamil Nadu rejected an advance ruling application for GST classification of fly ash blocks under CTH 6815. The applicant sought ruling on proposed manufacturing but lacked infrastructure, machinery, raw materials, or orders. Jurisdictional officer's inspection revealed only a single room facility without manufacturing capabilities. AAR held the application premature as it failed to substantiate a genuine proposed transaction under Section 95(a) of CGST Act 2017, which requires actual or proposed supply of goods/services with necessary infrastructure and documentation. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424847 AAR Tamil Nadu rejected an advance ruling application for GST classification of fly ash blocks under CTH 6815. The applicant sought ruling on proposed manufacturing but lacked infrastructure, machinery, raw materials, or orders. Jurisdictional officer's inspection revealed only a single room facility without manufacturing capabilities. AAR held the application premature as it failed to substantiate a genuine proposed transaction under Section 95(a) of CGST Act 2017, which requires actual or proposed supply of goods/services with necessary infrastructure and documentation. Case-Laws GST Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424847