TaxTMI 
TaxTMI 
2020 (3) TMI 239
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....d or Garhwal Mandal Vikas Nigam to Shri Kuldeep Singh Butola for which royalty is being paid. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub-section (2) of Section 97 or sub-section (1) of Section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said sub-section (2) of Section 97 of the CGST/SGST Act, 2017 advance ruling can be sought by an applicant in respect of : (a) Classification of any goods or services or both, (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been 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 o....
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....hly Installment shall be paid by the applicant by 5^th of said month; (e) The royalty shall be paid to Mineral Department from the monthly installments received from the applicant; (f) The vehicles registered with Mineral Department shall only be allowed to transport accessory minerals (sand, gravel, boulder); (g) GST, Income Tax TCS and other fees shall be paid by the applicant, however GST @ 18% is payable; (h) Validity of said agreements/contracts is up to 30-6-2018. 8. In the present case 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. Now we proceed by taking the issue one by one : (A) Classification of service provided by GMVN to Shri Kuldeep Singh Butola in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017. (A.1) on perusal of Uttarkhand Upkhanij Chugan Neeti 2016, we find that GMVN has been allotted mineral areas in revenue rivers of Garhwal region to extract accessory minerals (sand, gravel, boulders) after payment of application fees and fulfilment of admin....
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....ate), dated 28-6-2017 as "Licensing services for the right to use minerals including its exploration and evaluation" having Service Code (Tariff) 9973 37. (B) Whether the said service classified under Service Code (Tariff) 9973, specifically under 9973 37 as licensing services for the right to use minerals including its exploration and evaluation or as any other service under the said chapter. (B.1) Discussed in para (A) supra. (C) Rate of GST on given services provided by the State of Uttarakhand or GMVN to the applicant for which royalty is being paid. (C.1) In this context relevant legal provisions are extracted 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-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of s....
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....ith flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken (vi) Leasing of motor vehicles purchased and leased prior to 1^st July, 2017 65 per cent of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note :- Nothing contained in this entry shall apply on or after 1^st July, 2020 (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 - (C.2) On perusal of aforesaid table, we find that de....
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....2017 (amended from time to time) but fall at residual Entry No. 17(viii) of the said notification. The Haryana Advance Ruling Authority has passed the Ruling on the issue in hand on 29-6-2018 and the relevant provisions of Serial No. 17 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (amended from time to time) while passing the order are as under : S. No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition 1 2 3 4 5 17 Heading 9973 (Leasing or rental services, with or without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 6 - (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology 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. Sam....
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....s further amended vide Notification No. 27/2018-Central Tax (Rate); dated. 31-12-2018 by introducing following entries : S. NO. Chapter, Section or Heading Description of Service Rate (per cent,) Condition 1 2 3 4 5 (viia) 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 (viia) above 9 - 12. In view of the above we find that the advance ruling dated 29-62018 passed by the Haryana Advance Ruling Authority in the case of M/s. Pioneer Partners was according to the provisions relevant during the period in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017, however with the amendment in the said notification on 31-12-2018, the said advance ruling has no relevance as on date to the issue in hand. But it is settled position that the service in question does not fall at Serial No. 17(i) to 17(v) of ....