Advance Ruling— Section 98 of CGST Act— The present appeal has been filed against the order of Authority for Advance Ruling.

 The appellant manufactures M.S. billets in its factory located at Pithampur. For the purpose of manufacture, the appellant procures various scrap iron and sponge iron which is melted in their factory and converted to M.S. billets which are supplied by the appellant to various customers on payment of applicable GST thereon.

The original advance ruling was sought for the following question:

Whether the procedure adopted and the documents/records maintained by the appellant (as elaborated below) can be deemed to be a sufficient compliance of the conditions and restrictions for the admissibility of input tax credit of the tax paid on inward supply of local scrap and sponge iron used by the appellant for manufacture of M.S. billets as per section 16 of GST Act and Rule 36 of GST Rules?

RULING PRONOUNCED BY AUTHORITY FOR ADVANCE RULING (AAR)

It is ruled that the applicant's question, therefore, is technical/procedural in nature and is not covered by any of the clauses of Section 97(2) of the CGST Act, 2017, and it is outside the purview of Advance Ruling application and rejected as “inadmissible”, in terms of first provision to section 98(2) of the CGST Act, 2017.

Held that— There is no hesitation in concluding that the instant application is not maintainable because it is covered in the first proviso to section 98(2) of the Act. Accordingly. without going into the merits of the case, the appeal deserves to be rejected as it is not admissible in terms of first proviso to section 98(2) of the Act.