2019 (3) TMI 1077 - AAR - GST

Application for withdrawal of Advance Ruling application - Classification of services - services received by M/s. Robo Quarries Private Limited from the state of Karnataka Tor which Royalty is being paid by M/s. Robo Quarries Private Limited - rate of GST - Held that - The application filed by the Applicant for advance ruling is dismissed as withdrawn.

Summary

Issues involved:
1. Classification of services received by the company for which royalty is paid.
2. Applicable rate of GST on the services received.

Classification of services received by the company for which royalty is paid:
The Applicant, engaged in manufacturing and supplying sand and construction materials, sought an Advance Ruling on the classification of services received from the state of Karnataka for which royalty is paid. Specifically, they inquired whether the services can be classified under heading 9973, particularly under 997337 as licensing services for the right to use minerals, or any other service as per notification No. 11/2017-Central Tax (Rate) dated 28.06.2017.

Applicable rate of GST on the services received:
The Applicant also sought clarification on the applicable rate of GST on the services they receive. They requested to withdraw the application following an amendment to Notification No. 13/2017-Central Tax (Rate) by Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018, which specified that services falling under serial number 17 are subject to GST at the rate of 18% (CGST + SGST) effective from 01.01.2019.

Ruling:
The Authority for Advance Rulings, Karnataka, dismissed the application filed by the Applicant for advance ruling as withdrawn, following their request to withdraw the application in light of the amended GST rate notification.