2020 (4) TMI 65

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....the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by Shri Kuldeep Singh Butola, 1-Miyawala, Harrawala, Dehradun-Uttarakhand seeking an advance ruling on following issue: (a) Rate of GST for the period 01.07.2017 to 31.12.2018 on services provided by M/S Garhwal 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 o....

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....h GSTIN bearing no. 05AGJPS2381P1ZR. Before proceeding in the present case, we would first go through the submissions filed by the applicant and the same is summarized as under: (i) As per previous advance ruling filed by the applicant, services rendered by M/s. GMVN classified under service code (Tariff) 997337 as "right to use minerals including its exploration and evaluation" and the said services rendered by M/s. GMVN to the applicant attract GST @ 18% (as on date). (ii) the applicant prefers an advance ruling regarding rate of GST applicable on the said service for the period from 01.07.2017 to 31.12.2018. 7. We find that the issue of classification and applicable tax rate (on the date of passing the advance ruling....

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....erest so to do, hereby notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table - 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 (I....

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.... "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with 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 transpo....