9911796707
TMI Blog2024 (7) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... articularly made to such dissimilar provisions a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s R.V. Minerals (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: 3.1 M/s R.V. Minerals (Hereinafter referred to as "applicant") is engaged in the business of manufacturing aggregates (Stone crusher unit) from the boulders purchased from the quarries having mining permit. The said products are classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value at the rate of 5% under HSN 251710. A sample invoice is attached for your reference. The customers of the applicant are not willing to pay tax at the rate of 18% on royalty charges and asking us to charge 5% tax on entire consideration. 4. Questions raised before the authority: The applicant seeks advance ruling on the following: 1. What is the classification of goods and services for the consideration charged from our customers for supplying aggregates and recovering royalty charges? 2. What is the rate of GST on the above supplies as per Notification No. 01/2017-CGST (R) and Notification No. 11/2017-CGST (R) ? On Verification of basic information of the applicant, it is observed that the applicant is under Central jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of aggregate along with recovery of royalty charges cannot be treated as composite supply or mixed supply going by the definitions of the same as given in Section 2 of the CGST Act. "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or supplies or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; "Mixed" supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.' 5.5 Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir submissions made during the time of the personal hearing. The applicant submitted that they are engaged in the business of manufacturing aggregates (Stone crusher unit) from the boulders purchased from the quarries having mining permit. The said products are classifiable under tariff heading 2517 and are leviable to GST on their supply at the rate of 5%. Further stated that issues tax invoices for royalty charges at the rate of 18% under HSN 997335 and for aggregate value at the rate of 5% under HSN 25 1710. The issue at hand is to determine the classification of goods and services for the consideration charged from their customers for supplying aggregates and recovering royalty charges and the rate of GST on the above supplies as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant would fall under SAC 997337 and would attract 9% CGST and 9% SGST. The supply of aggregates manufactured from the boulders would fall under HSN code 251710 and attract CGST @2.5% and SGST @2.5%. RULING (Under Section 98 of Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) 1. Question: What is the classification of goods and services for the consideration charged from our customers for supplying aggregates and recovering royalty charges? Answer : The royalty charges collected by the applicant would fall under SAC 997337. The supply of aggregates manufactured from the boulders would fall under HSN code 251710 2. Question: What is the rate of GST on the above supplies as per Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
