TaxTMI 
TaxTMI 
2019 (7) TMI 813
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.... both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". • The issue raised by M/S Vinayak Stone Crusher, Kheda Thakur, Rudawal, Roopwas, Bharatpur, Rajasthan 321402 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (a)(b) given as under : a. classification of any good....
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....he time of dispatch of boulder from the mining place. 'However the State Mining Department of Rajasthan Government, has appointed the Contractor "M/s. Kishore and Party" for collection of Royalty on behalf of Mining Department, The contractor collect the royalty on boulder from the recipient of the boulder. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT a. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it by the State of Rajasthan to M/S Vinayak Stone Crusher for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its....
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....URISDICTIONAL OFFICER The jurisdictional officer (STO, SGST and Commercial Taxes, Ward-2, Circle-B, Bharatpur, HQ-Bayana, Bharatpur) has submitted his comments vide e-mail dated 16.04.2019 which can be summarized as under: a. The service provided by the State of Rajasthan to the applicant for which royalty is being paid is classifiable under 997337. b. The rate of GST on service provided by the State of Rajasthan to the applicant for which royalty is being paid is 18% (SGST 9% +CGST9%). c. The service provided by the State of Rajasthan to the applicant for which royalty is being paid is governed by applicability of Notification No 13/2017-CT (Rate) dated 28.06.2017. The applicant is taxable person in this case ....
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....licant is required to pay dead rent or royalty (whichever is higher but not both). This activity of payment of dead rent or royalty is a supply of service (Licensing services for the right to use minerals including its exploration and evaluation) wherein the government of Rajasthan is supplier and the applicant is recipient. The said service is classifiable under "Licensing services for the right to use minerals including its exploration and evaluation" at Serial No. 257, Heading 9973, Group 99733, sub heading 997337 of annexure "Scheme of classification of Services for Notification No. 11/2017-CT (Rate) dated 28.06.2017. d. The relevant extract of the Annexure of the Notification No. 11/2017-CT (Rate) dated 28.06.2017 is reproduced belo....
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.... CGST+ 9% SGST). The relevant portion of the serial no. 17 for item (viii) of Notification No. 11/2017-CT (Rate), dated 28.06.2017(as amended from time to time) is reproduced below: (e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - Description of Service Rate (per cent.) Condition (3) (4) (5) (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 "; f. We further observe that, the applicant is receiving leasing / licensing services from the government of Rajasthan hence, provisions of reverse charge mechanis....