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2019 (3) TMI 1078 - AAR - GSTApplication for withdrawal of Advance Ruling application - classification of services - services received by M/s. Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by M/s. Robo silicon Private Limited - rate of GST - Held that - The application filed by the Applicant for advance ruling is dismissed as withdrawn.
Issues involved:
1. Classification of services received by the company for which royalty is paid. 2. Applicable rate of GST on the services received by the company. Classification of services received by the company for which royalty is paid: The Applicant, a company 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, the Applicant inquired whether the services could 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 06.2017. The Applicant had obtained mining rights from the Government of Karnataka for quarrying minerals from various locations within the state. Applicable rate of GST on the services received by the company: The Applicant also sought clarification on the applicable rate of GST on the services received. They requested to withdraw the application filed for advance ruling due to an amendment in Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017, which was subsequently amended by Notification No. 27/2018 Central Tax (Rate) dated 31-12-2018. As per the amendment, services falling under serial number 17 were chargeable to GST at a rate of 18% (CGST + SGST) effective from 01.01.2019. Consequently, the Authority for Advance Rulings dismissed the application as withdrawn based on the Applicant's request. This judgment by the Authority for Advance Rulings in Karnataka addressed the Applicant's queries regarding the classification of services for which royalty is paid and the applicable rate of GST on those services. The decision to dismiss the application as withdrawn was made in light of the Applicant's request following an amendment in the GST rate structure.
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