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TMI Blog2019 (12) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... r letter dated 20.03.2019 informed that they withdraw their application filed for Advance Ruling sought for; on the ground that the notification 27/2018-Central Tax (Rate) dated 31.12.2018, by amending the notification no. 11/2017-Central Tax (Rate) dated 28.06.2017, notified CGST rate at 9% w.e.f.01.01.2019. Since the applicant intended to withdraw their application, there are no reason to go into the merits of the case and accordingly the Application is disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... iable under Sl.No. 126 of schedule 1 under the headings 2505 and 2517 respectively under Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 and the applicable rate of CGST is @2.5%. Presently, the applicant is paying dead rent/seignorage fee ("Royalty") to the Government of Andhra Pradesh and discharging GST @18% on Royalty amount under reverse charge. On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, Assistant Commissioner, Ibhrahimpatnam Circle 0/0. the No. 1 Division, Vijayawada. Accordingly, the application has been forwarded to the State jurisdictional officer, Assistant Commissioner, Ibhrahimpatnam Circle, No. 1 Division, Vijayawada and a copy marked to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2017 Notification No. 11/2017 - Central Tax (Rate) (as amended from time to time) specifies the applicable rate of tax that shall be levied on intra-State supply of services. Similar notification is issued under the Andhra Pradesh State GST Act vide G.O. Ms. No. 259 -Rev(CT-II) Dept. dated 29.06.2017. The relevant entry under the above referred Notification Sl.No Chapter, Section or Heading Description of Goods CGST Rate (%) (1) (2) (3) (4) 17 Heading 9973 (Leasing or rental services, with or without operator) (vii) Leasing or rental services, with or without operator, other than (i),(ii),(iii),(v),(vi) and (vii) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant has obtained mining rights from the Government of Andhra Pradesh for quarrying stones and metals on payment of Royalty. The Royalty paid to the Government of Andhra Pradesh is nothing but an amount paid for getting the right to use the minerals (stones and metals) granted to the applicant for a specified period as per the terms of the lease. As per the Sl. No. 257 of the annexure to the Notification No. 11/2017-Central Tax (Rate), Licensing services for the right to use minerals including its exploration and evaluation shall be classifiable under SAC 9973 viz. Leasing or rental services. Sl. No. 17(viii) of the Notification No. 11/2017-Central Tax (Rate) provides the applicable rate of CGST in respect of leasing or rental services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us, the services received by the applicant shall be classifiable under the heading 9973(viii) read with Sl. No. 257 of the annexure to Notification No. 11/2017-Central Tax (Rate) and the applicable rate of GST is @ 5% (CGST @ 2.5% and SGST @ 2.5%). 4. Record of Personal Hearing: The applicant filed for adjournment, when called for Personal Hearing on 01.02.2019 and thus failed to appear before this Authority on the scheduled date. 5. Discussion and Findings: We have gone through the submissions made by the applicant regarding GST rate applicable to the referred activities. Whereas, the applicant vide their letter dated 20.03.2019 informed that they withdraw their application filed for Advance Ruling sought for; on the ground that the no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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