Andhra Pradesh GST Advance Ruling Rejected for Queries on Inter-State Movement Procedures
The present application, dated June 27, 2025, has been filed by a company named M/s Crux Prestressing Systems Private Limited (Applicant) in Form GST ARA-01, before the Authority for Advance Ruling – Andhra Pradesh, Goods and Service Tax (GST) D.No.12-468-4, Adjacent to NH-16 Service Road, Kunchanapalli, Guntur-522501. The personal hearing on the matter took place on August 29, 2025, and the final ruling was given on September 16, 2025, by Sri K. Ravi Sankar, Commissioner of State Tax (Member) and Sri B. Lakshmi Narayana, IRS, Additional Commissioner of Central Tax (Member).
The applicant is registered under the GST Act, having GSTIN no. 37AACCC5464F1ZP, and is located at D.No:. 74 13/2 23/5, Kodandrai Residency, New RTC Colony, Patamata, Krishna District, Andhra Pradesh, 520001.
It has been noted that the questions asked by the applicant fall within the scope of Section 97 of the GST ACT, and the applicant has paid Rs. 5,000 under SGST and another Rs. 5,000 under CGST, as a fee for advance ruling through the Electronic Cash Ledger.
The company is involved in the structural engineering and construction sector and offers a suite of specialised services that include Post-Tensioning Solutions, Turnkey Structural Execution, Structural Design and Consultancy, Retrofitting and Strengthening and Quality Assurance and Technical Support.
Questions Asked by Applicant:
The applicant, i.e., M/s Crux Prestressing Systems Private Limited, has asked the following questions seeking the Andhra Pradesh Authority for Advance Ruling GST (AAR No. 09/AP/GST/2025), dated September 16, 2025:
“Question 1: What documents should be attached while sending material to sites apart from the DC and the waybill?
Question 2: What type of documents must be attached while transporting machinery for service?
Question 3: Sometimes we operate works for the sites from neighbouring states; for example, we have our AP office at Vijayawada, to execute works at Ananthapur, we send material from our Bangalore store as a stock transfer, and afterwards send machines from Bangalore to carry out the service part. We are facing challenges for material movement and machinery movement, and seek direction to execute such works without hindrance from GST cross-border officers.”
Answers Given by AP AAR:
The Authority For Advance Ruling – Andhra Pradesh, Goods and Service Tax (GST) has given the following answers to the aforementioned questions asked by the applicant under sub-section (4) of Section 98 of the Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of the Andhra Pradesh, Goods and Services Tax Act (GST), 2017:
Answer: According to the authority, the questions asked by the applicant belong to the procedural/documentation requirements relating to the transfer of goods and machinery which are not covered under any of the clauses of Section 97(2) of the CGST/APGST Act, 2017; therefore, the application has been rejected as not allowed under Section 97(2) of the said Acts.
Final Conclusion: The present application, dated June 27, 2025, filed by M/s Crux Prestressing Systems Private Limited (Applicant), has been rejected under section 98(2) of the CGST Act, 2017.
Citation: M/s Crux Prestressing Systems Private Limited (AAR Andhra Pradesh); AAR No. 09/AP/GST/2025; 16/09/2025
Refer to the official advance ruling for complete information.
