2019 (12) TMI 97

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....reinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 1. Brief Facts of the case: M/s. Robo Silicon Pvt Ltd, is a registered firm with GSTIN 37AABCR6567R2ZF and located at D.No.278, Paritala Gramapanchayati, Kanchekarcherla Mandal, Paritala, Krishna, Andhra Pradesh 521180, en....

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....ed on the issue, for which the advance ruling sought by the applicant. 2. Questions Raised Before the Authority: a) What is the classification for the services received by M/s. Robo Silicon Private Limited from the state of Andhra Pradesh for which Royalty is being paid by Robo Silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or any other service under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017? b) What is the applicable rare of GST on the services received by M/s. Robo Silicon Private Limited? 3. Applicant's Interpretation of Law and Facts: The applican....

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....oducts. The relevant extract from group 99733 is as follows. SI.No Chapter, Section Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 250 Group 99733   Licensing services for the right to use intellectual property and similar products 257   997337 Licensing services for the right to use minerals including its exploration and evaluation Notification No. 01/2017-Central (Rate) specifies the applicable rate of tax that shall be levied on intra-state supply of goods. The relevant entries of the Schedules covered there under are as follows Schedule I-5% Sl.No Chapter / Heading/ Subheading/ Tariff items Description of Goods 1 2 3 113 2505 Natural sands of all kinds, whether or not colo....

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....title in goods. The applicant submits that the minerals i.e., stones and boulders that are extracted by the applicant are classifiable under the tariff heading 2517 of Schedule 1 of Notification No. 01/2017-Central Tax (Rate) and the applicable GST is @ 5%. Therefore, the applicant submits that the rate applicable for the services provided by the Government of Andhra Pradesh shall be the rate as applicable on supply of such minerals i.e., 5%. At this juncture, the applicant refers the ruling given. by the Hon'ble Haryana Authority for Advance Ruling in the case of M/s. Poineer Partners (Advance Ruling No. HAR/HAAR/R/2018-19/03) = 2018 (9) TMI 1477 - AUTHORITY FOR ADVANCE RULING, HARYANA. In this Ruling, the authority has decided that....