TaxTMI 
TaxTMI 
2020 (4) TMI 64
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....rred to as GMVN) to Shri Ajay Kumar Dabral in terms of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017; (b) Whether the said service classified under Service Code (Tariff) 9973, specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or as any other service under the said chapter; (c) Rate of GST for the period 01.07.2017 to 31.12.2018 on services provided by M/s. Garhwal Vikas Nigarn to Shri Ajay Kumar Dabral 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 subsection (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 tim....
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....om the Khasra nos specified therein; (c) Extraction of accessory minerals will be done manually only; (d) Monthly installment shall be paid by the applicant by 5th 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 (h) Validity of both the agreements/ contracts is upto 30.06.2018. 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 Ajay Kumar Dabral in terms of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. A.1 On perusal of "Uttarakhand Chugan Niti", 2016, we find that GMVN has been allotted mineral areas in revenue rivers of Garhwal region to extract accessory minerals (sand, gravel, boulders) after ....
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....ther the said service classified under Service Code (Tariff 9973, specifically under 997337 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 for the period 01.07.2017 to 31.12.2018 on services provided by M/s. Garhwal Vikas Nigam to Shri Ajay Kumar Dabral for which royalty is being paid. C.1 In this context Notification 11/2017-CentraI Tax (Rate) dated 28.06.2017 (as amended from time to time) is reproduced below: Notification No. 11/2017-central Tax (Rate) 28th June, 2017 G.S.R......(E).-In exercise of the powers conferred by sub-section (1) of section 9, subsection (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 services or description as specified in column (3) of the Table below, falling under Chapter, Section or Heading ....
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....rvice has not been taken "(vi) Leasing of motor vehicles purchased and leased prior to 1st 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 1st 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 (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above Same rate of central tax as on supply of like goods involving transfer of title in goods C.2 The serial no. 17 of the said notification was amended vide Notification No. 27 / 2018-Central Tax (Rate) dated 31.12.2018 (applicable w.e.f. 01.01.2019) 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 cent....