Home Case Index All Cases GST GST + AAR GST - 2019 (3) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1849 - AUTHORITY FOR ADVANCE RULING, HARYANAClassification of services - service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Haryana to M/s. Sainik Mining And Allied Services Ltd., for which royalty is being paid - Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service? - rate of GST on given services provided by State of Haryana to M/S Sainik Mining and Allied Services Ltd. for which royalty is being paid. HELD THAT:- The term “services” has been defined under section 2(102). “Services” means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged - That in exercise of power conferred under Section 9(1) of the CGST Act 2017, Notification No. 11/2017-CT (Rate) dated 28.06.2017 has been issued which notifies the Central Tax, on Intra-State supplies of service description along with Tariff Heading in accordance with the scheme of classification is specified which are subject to specific conditions. The service in question is “licensing services for right to use minerals” and not “leasing or renting of goods” and thus is not covered under Sr. No.17 (viia). Therefore, it would fall under the residual entry at Sr. No. 17 (viii). Being so, the rate of tax applicable on such services, as provided therein, shall be 9% CGST and 9% SGST.
|