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2019 (12) TMI 97

..... g paid - whether the service can be classified under the heading 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or any other service under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 - rate of GST. HELD THAT:- 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, 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 cas .....

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..... t of Andhra Pradesh for quarrying minerals from the mines within the state of Andhra Pradesh. The applicant extracts the boulders from the mines and converts those boulders into plastering sand, Robo sand and 20mm/12mm/10mm metal by crushing the boulders. The plastering sand and Robo sand is classifiable under Sl. No. 113, whereas the 20mm/12.5mm/10mm metals are classifiable under Sl.No. 126 of schedule 1 under the headings 2505 and 2517 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 Verificati .....

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..... under. The Applicant believes that the said services shall be classifiable under the Service Accounting Code (SAC) 9973 and shall be liable to GST (CGST and SGST) at the rate of 5% as it is covered under entry no. (viii) of serial number 17 of the Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017. Notification No. 11/2017-Central (Rate) dated 28.06.2017 Notification No. 11/2017 - Central Tax (Rate) (as amended from time to 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 .....

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..... hingle and flint, whether or not heat- treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated. In the given case, the applicant has obtained mining rights from the Government of Andhra Pradesh for quarrying stones and metals on payment of Royalty. 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 (R .....

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..... ) dated 28 June 2017 and accordingly, GST shall be applicable at the rate which is equal to the applicable GST rate on supply of underlying goods which involves transfer of title to the goods. Therefore, it was decided that the GST at the rate of 5% (2.5 % CGST+2.5 % SGST) shall be applicable under RCM. Thus, the services received by the applicant shall be classifiable under the heading 9973(viii) read with Sl. No. 257 of the annexure to 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. Discu .....

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