In re Bisra Stone Lime Company Limited (GST AAR Odisha)
Date: January 29, 2026
Subject Matter
Activities of Crushing, Screening, and Sizing Limestone/Dolomite Do Not Constitute Manufacture
Summary
The Advance Ruling Authority for Odisha has dismissed the application, holding that the activities of crushing, screening, and sizing raw limestone/dolomite do not amount to manufacture under Section 2(72) of the CGST Act, 2017. The Authority conclud…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA Subject: M/s Bisra Stone Lime Company Limited (herein after referred to as the ‘Applicant’) having principal place of business at General Office, Main Road ,Biramitrapur, Sundargarh, Odisha, 770083 bearing GSTIN 21AABCT2118C1Z7has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of…