2019 (8) TMI 1780

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....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 Jharkhand. The said products are classifiable under Tariff Hea....

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....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 on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the a....

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.... 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 careful scrutiny of the notification, the aforementioned service is not covered in any descriptions namely under serial number (i) to (v) of entry no 17, and thereby will fall in the residual serial numb....