2018 (11) TMI 1830

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.... purchasing Eucalyptus/Poplar wood waste from farmers and selling the same to MDF Board manufacturers). 3. The applicant has submitted application for Advance Ruling dated 27-8-2018 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachment. 4. The applicant in his application sought following question for determination by the Authority - Whether the applicant can dispatch the commodity of Eucalyptus/Poplar wood at the time of supply through Delivery Challan, which is supplied by him and the tax invoice be issued later after the goods is delivered and measured by the purchaser? 5. The applicant was granted a personal hearing on 14-11-2018. Shri Om Kumar, Advocate....

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....ticular month because the quantity of goods in weight which is supplied by the applicant is always different in weight when the delivery of goods is made at the end of purchaser at Uttarakhand and the terms of supply in this commodity is generally that the payments of the goods are made on the weight received by the purchaser as the goods has a high volume of moisture and weight is rapidly short due to air drying. (iv)   It was submitted that the commodity of Eucalyptus/Poplar wood is a product in nature which is dealt by the appellant is of a kind in which the applicant has to face moisture/weight loss because this kind of commodity of Eucalyptus/Poplar wood having maximum content of moisture and suppose after measuremen....

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....ules there are specific provisions laid down regarding transportation of goods without issue of invoice and in continuation of same the Rule 55(4) of CGST Rules says :- "Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods." (vii)  The applicant submitted that this has already been explained above that in the case of applicant this is not possible to raise the tax invoice for accurate quantity of commodity supplied by the applicant which is only Eucalyptus/Poplar wood and having moisture content and there is always difference in qu....