2019 (8) TMI 1780

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....ON AND MANGANESE MINES OF DEVKABAI VEUI is registered under GST Act 2017 is carrying out the business of mining of iron ore and manganese ore in the state of Jharkhand. The applicant or the Trust has submitted that:- I. That M/s DHIRAJLAL VEUI ATHA (HUF) being its legal name and the trade name being AJITABURU IRON AND MANGANESE MINES OF DEVKABAI VEUI, having GST No- 20AAJHD6377C1ZM, the said HUF is under the provisions of the Income Tax Act 1962 and is also registered under the provisions of the Central Goods and Services Tax Act 2017 read with the provisions of the Jharkhand State Goods and Services Tax Act 2017 II. That the applicant is engaged in business of mining of iron ore and manganese ore in the State of Jharkh....

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....applicable on given services provided by the State of Jharkhand to the petitioner for which royalty is being paid for? 3. As per Section 97(2) of the Central Goods and Services Tax Act, 2017(herein after referred to as the 'CGST ACT, 2017) and Jharkhand Goods and Services Tax Act, 2017 empowers the Advance Ruling authority to decide the issue, which are as follows:- (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....

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....licable for certain notified services as mentioned in Notification No. 13/2017 - Central Tax (Rate) dated 28.06.2017. Entry No. (5) of the said notification states that the services supplied by the Central Government/State Government to a business entity will come under Reverse Charge Mechanism. 5. That the applicability of GST rate for the aforementioned service should be based on the classification of service. In the present case, the mining rights so granted is covered under the sub heading 997337 that specifies - 'Licensing services for the right to use minerals including its exploration and valuation'. This is covered under entry no 17 of Notification No. 11/2017 -Central Tax (Rate) dated 28.06.2017. However, on carefu....

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....applicable on given services provided by the State of Jharkhand to the petitioner for which royalty is being paid for? Advance ruling 1. What is the classification of service provided by the State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below? Ans. - The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973. The royalty/dead rent paid/payable to the Government by the applicant is consideration against the transfer of right to use minerals including its exploration and evaluation as per the lease gran....