TMI Blog2020 (4) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... in question provided during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods and w.e.f 01.01.2019 the said service attract GST @ 18%. The services rendered by M/s. GMVN to the applicant during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods. i.e. 5%. - Ruling No. 07/2019-20 - - - Dated:- 6-1-2020 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA, MEMBER Present for the Applicant: Shri Himanshu Sharma (CA) Shri Amrit Ashwal (CA) Present for the Jurisdictional Officer: None Note : Under Section 100(1) of the Uttarakhand Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term 4. In the present case applicant has sought advance ruling on applicability of GST rate on supply of services. Therefore, in terms of said Section of the Act, the present application is hereby admitted. 5. Accordingly opportunity of personal hearing was granted to the applicant on 19.12.2019. Shri Himanshu Sharma (CA) and Amrit Ashwal (CA), on behalf of the applicant appeared for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . GMVN to the applicant attract GST @ 18% (as on date), however the applicant has specifically sought advance ruling regarding rate of GST applicable on the said service during the period 01.07.2017 to 31.12.2018. Thus 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. 8. 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), dated 28th June, 2017 G.S.R.... (E). - In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... software. 9 - (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of central tax as on supply of like goods involving transfer of title in goods (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of central tax as on supply of like goods involving transfer of title in goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vii) Time charter 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 (via) 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 (via) above 9 - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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