Case LawAAR No. 09/AP/GST/2025
Crux Prestressing Systems Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- September 15, 2025
- Type:
- Advance Ruling
- Members:
- K. Ravi Sankar, B. Lakshmi Narayana
Subject
Advance Ruling Application on Procedural Documentation for Material Movement Not Maintainable
Summary
The Authority for Advance Ruling (AAR) rejected an application seeking clarity on documentation for transporting materials and machinery, including cross-border movements. The AAR ruled that the questions raised were procedural in nature and fell out…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH 1. M/s Crux Prestressing Systems Pvt Ltd, D.No:. 74 13/2 23/5, Kodandrai Residency, New RTC Colony, Patamata, Krishna District, Andhra Pradesh, 520001, (GSTIN No. 37AACCC5464F1ZP) (hereinafter referred to as applicant) has filed an application in FORM GST ARA-01 under Section 97(1) of the Central Goods and Services Tax Ac…