TMI Blog2020 (12) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... tter dated 23.11.2020, requested this authority to permit them to withdraw their application for advance ruling, quoting the reason that certain clauses of the MOU have been mended due to the ill effect of COVID-19 and consequential slow down of the business. The application filed by the Applicant for advance ruling is disposed off as withdrawn. - KAR ADRG 56/2020 - - - Dated:- 15-12-2020 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Stone Quary Lease in Malur, Kolar District, Karnataka. They entered into Memorandum of Understanding (MOU) with Virat Associate LLP in accordance to which Virat Associate LLP shall extract and use the building stone by using its own men and machinery in turn shall pay ₹ 25/- per Metric Ton to the applicant as Owner's Royalty along with 18% GST, under forward charge mechanism. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Royalty only? 4. The applicant contends that they are liable to discharge GST @ 18% on the Owner's Royalty Component only but not on the amounts collected towards DMG Royalty DMF, as the GST on the said amounts is being discharged by them under Reverse Charge mechanism and hence it amounts to double taxation which is against the spirit of Law. 5. The applicant had been given an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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