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2019 (12) TMI 97

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..... d that the notification 27/2018-Central Tax (Rate) dated 31.12.2018, by amending the notification no. 11/2017-Central Tax (Rate) dated 28.06.2017, notified CGST rate at 9% w.e.f.01.01.2019. Since the applicant intended to withdraw their application, there are no reason to go into the merits of the case and accordingly the Application is disposed off. - AAR No. 25/AP/GST/2019 - Dated:- 11-7-2019 - SRI. D. RAMESH, AND SRI.S.NARASIMHA REDDY, MEMBER Represented by: M/s. Lakshmikumaran & Sridharan Advocates. ORDER (Under sub-section (4) of section 98 of Central Goods and Service Tax Act, 2017 and under sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Ce .....

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..... 7 respectively under Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 and the applicable rate of CGST is @2.5%. Presently, the applicant is paying dead rent/seignorage fee ( Royalty ) to the Government of Andhra Pradesh and discharging GST @18% on Royalty amount under reverse charge. On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, Assistant Commissioner, Ibhrahimpatnam Circle 0/0. the No. 1 Division, Vijayawada. Accordingly, the application has been forwarded to the State jurisdictional officer, Assistant Commissioner, Ibhrahimpatnam Circle, No. 1 Division, Vijayawada and a copy marked to the Central Tax authorities to offer their remarks as per the Section .....

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..... time) specifies the applicable rate of tax that shall be levied on intra-State supply of services. Similar notification is issued under the Andhra Pradesh State GST Act vide G.O. Ms. No. 259 -Rev(CT-II) Dept. dated 29.06.2017. The relevant entry under the above referred Notification Sl.No Chapter, Section or Heading Description of Goods CGST Rate (%) (1) (2) (3) (4) 17 Heading 9973 (Leasing or rental services, with or without operator) (vii) Leasing or rental services, with or without operator, other than (i),(ii),(iii),(v),(vi) and (vii) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods. Annexure to Notification No. 11/2017-Centra/ Tax (Rate) Group 99733 under the Annexure to Notifi .....

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..... The Royalty paid to the Government of Andhra Pradesh is nothing but an amount paid for getting the right to use the minerals (stones and metals) granted to the applicant for a specified period as per the terms of the lease. As per the Sl. No. 257 of the annexure to the Notification No. 11/2017-Central Tax (Rate), Licensing services for the right to use minerals including its exploration and evaluation shall be classifiable under SAC 9973 viz. Leasing or rental services. Sl. No. 17(viii) of the Notification No. 11/2017-Central Tax (Rate) provides the applicable rate of CGST in respect of leasing or rental services with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii). According to the said sl.no. 17(viii) the appl .....

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..... o Notification No. 11/2017-Central Tax (Rate) and the applicable rate of GST is @ 5% (CGST @ 2.5% and SGST @ 2.5%). 4. Record of Personal Hearing: The applicant filed for adjournment, when called for Personal Hearing on 01.02.2019 and thus failed to appear before this Authority on the scheduled date. 5. Discussion and Findings: We have gone through the submissions made by the applicant regarding GST rate applicable to the referred activities. Whereas, the applicant vide their letter dated 20.03.2019 informed that they withdraw their application filed for Advance Ruling sought for; on the ground that the notification 27/2018-Central Tax (Rate) dated 31.12.2018, by amending the notification no. 11/2017-Central Tax (Rate) dated 28.06.2017, not .....

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