{"id":14871,"date":"2018-08-02T00:00:00","date_gmt":"2018-08-01T18:30:00","guid":{"rendered":""},"modified":"2018-08-02T00:00:00","modified_gmt":"2018-08-01T18:30:00","slug":"in-re-the-kcp-cements-limited","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14871","title":{"rendered":"In Re: The KCP Cements Limited"},"content":{"rendered":"<p>In Re: The KCP Cements Limited<br \/>GST<br \/>2018 (11) TMI 402 &#8211; AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH &#8211; TMI<br \/>AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH &#8211; AAR<br \/>Dated:- 2-8-2018<br \/>AAR\/AP\/05(GST)\/2018 in Application No. AAR\/04\/(GST)\/2018 <br \/>GST<br \/>SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER<br \/>\nPresent for the Applicant: Sri. K. Pitcheswara Rao<br \/>\nPresent for the Jurisdictional Officer: Remarks Received<br \/>\nNote: Under Section 100 of the APGST Act&#39;2017, an appeal against this ruling lies Before the appellate authority for advance ruling constituted under section 99 of APGST Act&#39;2017, within a period of 30 days from the date of service of this order.<br \/>\nM\/s. The KCP Cements Limited, (hereinafter also referred as applicant), having GSTIN: <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=370059\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>3 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods&#39;.<br \/>\n3. 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 &#39;Centre&#39; 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.<br \/>\n4. Based on the remarks of the jurisdictional officer, this authority had called the applicant to attend personal hearing on 25th June 2018.<br \/>\n5. The applicant made a request through mail dated 22.06.2018 for withdrawal of their advance ruling application, even <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=370059\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In Re: The KCP Cements LimitedGST2018 (11) TMI 402 &#8211; AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH &#8211; TMIAUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH &#8211; AARDated:- 2-8-2018AAR\/AP\/05(GST)\/2018 in Application No. AAR\/04\/(GST)\/2018 GSTSRI. 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14871\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;In Re: The KCP Cements Limited&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14871","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14871","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14871"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14871\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}