TMI Blog2019 (12) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... round 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Heading Description of Goods CGST Rate (%) (1) (2) (3) (4) 17 Heading 9973 (Leasing or rental services, with or without operator) (vii) L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems Description of Goods 1 2 3 113 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26 126 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle 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 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e., 5%. At this juncture, the applicant refers the ruling given. by the Hon'ble Haryana Authority for Advance Ruling in the case of M/s. Poineer Partners (Advance Ruling No. HAR/HAAR/R/2018-19/03) = 2018 (9) TMI 1477 - AUTHORITY FOR ADVANCE RULING, HARYANA . In this Ruling, the authority has decided that services for the right to use minerals including its exploration and evaluation, shall be classified under group 99733 as per the sr. no. 257 of the annexure appended to notification no. 11/2017-Central Tax (Rate) 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 dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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