Uttar Pradesh GST Advance Ruling UP_AAR_02 on E-Way Bill 02
The Authority for Advance Ruling dismissed this case because the applicant withdrew their request before a decision was made.
- Ruling
- Order No. 02 dated 21.03.2018
- Dated
- 21 Mar 2018
- 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
- The company asked if E-Way Bill 02 was mandatory for paper products.
- The national e-way bill system was scheduled to replace state-specific requirements.
- The applicant withdrew the request, so no legal decision was issued.
In short
The company asked the Uttar Pradesh Authority for Advance Ruling (AAR) if they needed to use the state-specific E-Way Bill 02 for transporting paper goods. Before the authority could decide, the company withdrew its request because a national e-way bill system was about to launch.
What has changed
How it worked before
Businesses were uncertain if state-specific e-way bill forms remained mandatory while the national system was being rolled out.
What has changed
Nothing changed. Because the application was withdrawn, the authority did not issue a ruling on whether E-Way Bill 02 was required for these specific paper products.
Who this affects
Businesses in Uttar Pradesh that were confused about whether to use state-specific e-way bill forms or the national system.
An example
Imagine a stationery manufacturer in Uttar Pradesh wondering if they must use the old state E-Way Bill 02. They might look at this ruling hoping for an answer. However, because the case was withdrawn, they will find no guidance here and must follow current national e-way bill regulations instead.
What you should do
Do not rely on this order for your own tax planning. An advance ruling only applies to the business that asked the question, and since this case was withdrawn, it provides no legal guidance for anyone else.
If you do nothing
If you assume this ruling gives you permission to ignore e-way bill requirements, you risk penalties for non-compliance. Tax officers are not bound by withdrawn cases and will enforce the law as it stands today. Always check the current national GST portal for your specific transportation obligations.
The terms explained
- Advance Ruling
- A formal decision from tax authorities that clarifies how GST laws apply to a specific business's situation.
- E-Way Bill
- A digital document required for moving goods worth more than a certain value from one place to another.
- Not press
- A legal term used when an applicant decides to withdraw their request, meaning the authority will not proceed with a decision.
The ruling in detail
Authority for Advance Ruling
M/S Siddhu Mal Paper Conversion Com Pvt. Ltd.
Order No. 02 dated 21.03.2018 · Uttar Pradesh
Questions before the authority
- Whether the requirement of e-way bill 02 is mandatory for the transportation of the following products by the applicant unit
Facts
The applicant sought an advance ruling regarding the mandatory requirement of e-way bill 02 for the transportation of various paper-based products, including laminated paper, wax-coated paper, and scrap. The applicant provided a list of five items with their respective HSN codes and compositions for consideration by the Authority for Advance Ruling.
Ruling
The authority did not provide a ruling on the merits of the application. The applicant's counsel informed the authority that a decision had been taken to implement the national e-way bill system in the near future, which would render the state-specific e-way bill 02 obsolete. Consequently, the applicant requested to withdraw the application, and the authority treated the application as 'Not press' and disposed of it accordingly.
Reasoning
During the hearing, the applicant's counsel stated that the national e-way bill system was set to be implemented shortly, which would automatically supersede the state's e-way bill 02 requirement. Given this development, the applicant expressed that there was no longer a need for a ruling on the specific question raised. The authority accepted this position and disposed of the application as withdrawn by the applicant.
Provisions relied on
- Section 98 of the CGST Act, 2017
- Section 98 of the UP GST Act, 2017
For the practitioner
This order is **procedural in nature** and does not provide any substantive interpretation of the law regarding e-way bill requirements. It serves as a record of the **withdrawal of the application** by the applicant due to the impending implementation of the national e-way bill system. Practitioners should note that this order does not settle any legal questions regarding the classification or transportation requirements of the listed products.
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/up_aar_02_21.03.2018_spccpl.pdf
Legibility of the scan, as read: high.
Prepared 16-10-2026.
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