In Re: The KCP Cements Limited
GST
2018 (11) TMI 402 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – TMI
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 2-8-2018
AAR/AP/05(GST)/2018 in Application No. AAR/04/(GST)/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
Present for the Applicant: Sri. K. Pitcheswara Rao
Present for the Jurisdictional Officer: Remarks Received
Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies Before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order.
M/s. The KCP Cements Limited, (hereinafter also referred as applicant), having GSTIN:
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3 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods'.
3. In this connection, the authority for advance ruling requested for remarks of jurisdictional officer i.e. Superintendent, Macherla Range, as the taxpayers was allotted to 'Centre' as per Section 98(1), and received remarks from the jurisdictional officer that no proceedings are pending before any authority on the issues raised by the applicant in his application.
4. Based on the remarks of the jurisdictional officer, this authority had called the applicant to attend personal hearing on 25th June 2018.
5. The applicant made a request through mail dated 22.06.2018 for withdrawal of their advance ruling application, even
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