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2020 (3) TMI 239 - AAR - GSTClassification of services - services for the right to use minerals including its exploration and evaluation - classified under Service Code (Tariff) 9973, specifically under 9973 37 as licensing services for the right to use minerals including its exploration and evaluation or as any other service under the said chapter? - benefit of N/N. 11/2017-Central Tax (Rate), dated 28-6 2017 - Rate of GST - HELD THAT:- It is settled position that the service in question does not fall at Serial No. 17(i) to 17(v) of the said notification. We further observe that the service in question is also not covered at Serial No. 17(vi) to 17(viia) of the said notification. In this context, our view gets further strengthened on pursuing the order dated 25-3-2019 passed by Rajasthan Advance Ruling Authority on the same issue in the case of M/s. Wolkem Industries Ltd [2019 (4) TMI 1498 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN]. wherein it was held that service in question falls at (viii) of Serial No. 17 of Notification No. 11/2017 (as amended from time to time) which attracts GST @ 18% - thus, service in question shall fall under residual Entry 17(viii) of the said notification which attract GST @ 18% as on date. The Haryana Advance Ruling Authority in M/s. Pioneer Partners [2018 (9) TMI 1477 - AUTHORITY FOR ADVANCE RULING, HARYANA] has categorically held that the service in question does not fall at Serial No. 17(i) to (v) of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (amended from time to time) but fall at residual Entry No. 17(viii) of the said notification. The Haryana Advance Ruling Authority has passed the Ruling on the issue in hand on 29-6-2018 and the relevant provisions of Serial No. 17 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (amended from time to time) - However, the advance ruling dated 29-62018 passed by the Haryana Advance Ruling Authority in the case of M/s. Pioneer Partners was according to the provisions relevant during the period in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017, however with the amendment in the said notification on 31-12-2018, the said advance ruling has no relevance as on date to the issue in hand.
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