2018 (11) TMI 402 - AAR - GST

Application for withdrawal of Advance Ruling application - Held that - Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application disposed off .

Summary

Issues Involved:
1. Admissibility of Input Tax Credit on inputs used for setting up a Silo.
2. Classification of royalty paid for Mining lease under GST.

Admissibility of Input Tax Credit on inputs used for setting up a Silo:
The case involved M/s. The KCP Cements Limited seeking an advance ruling on the admissibility of Input Tax Credit (ITC) on tax paid on inputs and input services used in manufacturing cement for setting up a Silo. The applicant filed an application seeking clarification on this issue, along with the classification of royalty paid for a Mining lease. The authority for advance ruling requested remarks from the jurisdictional officer, which confirmed no pending proceedings on the raised issues. Subsequently, the applicant requested withdrawal of the application before the personal hearing, leading to the dismissal of the application by the authority. The ruling stated that since the applicant withdrew the application before the personal hearing, it was dismissed, and the application was disposed of accordingly.

Classification of royalty paid for Mining lease under GST:
The second issue in the case pertained to the classification of royalty paid for a Mining lease under GST. The applicant sought clarification on whether the royalty paid for a Mining lease falls under 'Licensing services for the right to use minerals including its exploration and evaluation' under heading 9973, attracting GST at the same rate as applicable on the supply of like goods involving the transfer of title in goods. However, due to the withdrawal of the application by the applicant before the personal hearing, the authority dismissed the application, stating that it was disposed of as per the applicant's request. The ruling highlighted the applicant's withdrawal of the application as the basis for the dismissal, emphasizing the procedural aspect of the case and the authority's response to the withdrawal request made by the applicant.