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TMI Blog2020 (4) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017; (b) Whether the said service classified under Service Code (Tariff) 9973, specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or as any other service under the said chapter; (c) Rate of GST for the period 01.07.2017 to 31.12.2018 on services provided by M/s. Garhwal Vikas Nigarn to Shri Ajay Kumar Dabral for which royalty is being paid. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the CGST/SGST Act, 2017 advance ruling can be sought by an applicant in respect of : (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be paid by the applicant by 5th of said month; (e) The royalty shall be paid to Mineral Department from the monthly installments received from the applicant (f) The vehicles registered with Mineral Department shall only be allowed to transport accessory minerals (sand, gravel, boulder) (g) GST, Income Tax TCS and other fees shall be paid by the applicant (h) Validity of both the agreements/ contracts is upto 30.06.2018. 8. In the present case we are not deciding any wider question but restricting our conclusion to the facts and circumstances which were filed for our consideration in the application. Now we proceed by taking the issue one by one: (A) Classification of service provided by GMVN to Shri Ajay Kumar Dabral in terms of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. A.1 On perusal of "Uttarakhand Chugan Niti", 2016, we find that GMVN has been allotted mineral areas in revenue rivers of Garhwal region to extract accessory minerals (sand, gravel, boulders) after payment of application fees and fulfillment of administrative/ legal formalities. After allotment of said area, GMVN issue tender for extraction of accessory boulders) from specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate of GST for the period 01.07.2017 to 31.12.2018 on services provided by M/s. Garhwal Vikas Nigam to Shri Ajay Kumar Dabral for which royalty is being paid. C.1 In this context Notification 11/2017-CentraI Tax (Rate) dated 28.06.2017 (as amended from time to time) is reproduced below: Notification No. 11/2017-central Tax (Rate) 28th June, 2017 G.S.R......(E).-In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of services or description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- S.No Chapter, Section or Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of vessels for transport of goods 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above Same rate of central tax as on supply of like goods involving transfer of title in goods C.2 The serial no. 17 of the said notification was amended vide Notification No. 27 / 2018-Central Tax (Rate) dated 31.12.2018 (applicable w.e.f. 01.01.2019) by introducing following entries: S.No Chapter, Section or Heading Description of Service Rate (per cent.) Condition 1 2 3 4 5 (viia) Leasing or renting of goods Same rate of central tax as applicable on supply of like goods involving transfer of title in goods (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 - C.3 On perusal of aforesaid tables, we find that description of service i.e. "Licensing services for the right to use minerals including its exploration and evaluation", under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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