The applicant is producing steam from waste. The Assessing Authority under the Kerala Value Added Tax Act, 2003 assessed the same under VAT treating the same as an unclassified item. As per entry 34(d) of 1^st Schedule to the KVAT Act, 2003 ash and residues from incineration of municipal waste is exempt from payment of tax. In the circumstances it is requested to issue advance ruling whether steam is taxable or exempted commodity.

There was no representation on the date of hearing. As per Circular No. 25/25/2017-GST dated 2r December, 2017 issued by Central Board of Excise and Customs, the applicant for advance ruling has to make the payment of the fee of ₹ 5,000/- each under the CGST and the respective SGST Act. But the petitioner has remitted ₹ 5,000/- under SGST head only. Even though intimation was given to the applicant to pay deficit amount, there was no response from the side of applicant.

In the circumstances the application for advance ruling is not maintainable and rejected.