Karnataka GST Advance Ruling Withdrawal: KAR.ADRG 34/2026
The Authority for Advance Ruling closed the case regarding Ready-Mix Concrete invoicing because the business withdrew its request.
- Ruling
- KAR.ADRG 34/2026 dated 06.07.2026
- Dated
- 06 Jul 2026
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Rohith Builder asked about issuing IGST for services provided in Karnataka.
- The business requested to withdraw their application before a decision was made.
- The Authority closed the case without providing any tax guidance.
In short
Rohith Builder asked the Karnataka Authority for Advance Ruling (AAR) if they could charge Integrated Goods and Services Tax (IGST) for Ready-Mix Concrete supplied within Karnataka to out-of-state clients. Before the authority could decide, the company asked to withdraw their request. Because the application was pulled, the authority did not answer the question.
What has changed
How it worked before
Businesses were uncertain whether to charge IGST or CGST/SGST when supplying goods like concrete to customers registered in other states who receive the delivery locally.
What has changed
Nothing has changed. Because the application was withdrawn, there is no official guidance or new rule resulting from this order.
Who this affects
Construction and manufacturing businesses supplying goods locally to clients registered in other states.
What you should do
Do not rely on this order for your tax planning. An advance ruling only applies to the business that requested it, and since this case was withdrawn, it provides no legal precedent for anyone else.
If you do nothing
If you assume this order allows you to issue IGST invoices, you risk charging the wrong tax type. If your tax officer disagrees with your choice, you may face penalties for incorrect tax payment or be forced to reverse and re-file your invoices.
The terms explained
- Advance Ruling
- A formal decision from tax authorities on how GST laws apply to a specific business transaction.
- IGST
- Integrated Goods and Services Tax, which is typically charged on the supply of goods or services between different states.
- Ready-Mix Concrete
- Concrete that is manufactured in a factory or batching plant and delivered to a construction site in a ready-to-use state.
The ruling in detail
Authority for Advance Ruling
M/s Rohith Builder (GMN Concrete)
KAR.ADRG 34/2026 dated 06.07.2026 · Karnataka
Questions before the authority
- Can we raise IGST bills for clients registered in other states but avail our services in karnataka?
- If not, how do we make sure the clients gets their input and lose their business?
Facts
The applicant is engaged in the manufacture and supply of Ready-Mix Concrete (RMC) within the State of Karnataka. They sought clarification on whether they could issue IGST invoices to customers registered in other states who receive the supply within Karnataka, to enable those customers to claim input tax credit. Subsequently, the applicant requested the withdrawal of the advance ruling application.
Ruling
The Authority for Advance Ruling did not provide a substantive answer to the questions posed by the applicant. Instead, the application was disposed of as withdrawn following the applicant's request via email dated 18.06.2026.
Reasoning
The applicant filed a request to withdraw their application for an advance ruling via email dated 18.06.2026. Consequently, the Authority did not proceed to examine the merits of the questions raised. The application was disposed of as **withdrawn** without addressing the underlying taxability or invoicing issues.
Provisions relied on
- Section 97 of the CGST/KGST Act, 2017
- Rule 104 of the CGST/KGST Rules, 2017
For the practitioner
This order provides no guidance on the taxability of RMC supplies to out-of-state customers. It serves only as a record of the **withdrawal of the application** by the applicant. Practitioners should note that this ruling does not establish any precedent regarding the place of supply or the correct tax type for such transactions.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/7-rohith_builders.pdf
Legibility of the scan, as read: high.
Prepared 11-10-2026.
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