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TMI Blog2020 (4) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... om the said consideration - the services rendered by GMVN is covered under serial no. 257 of Annexure appended to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as Licensing services for the right to use minerals including its exploration and evaluation having service code (tariff) 997337. Whether the said service classified under Service Code (Tariff 9973, specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or as any other service under the said chapter? - HELD THAT:- The services rendered by GMVN is covered under serial no. 257 of Annexure appended to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as Licensing services for the right to use minerals including its exploration and evaluation having service code (tariff) 997337. Rate of GST for the period 01.07.2017 to 31.12.2018 on services provided by M/s. Garhwal Vikas Nigam to Shri Ajay Kumar Dabral for which royalty is being paid - HELD THAT:- The description of service i.e. Licensing services for the right to use minerals including its exploration and evaluation , undertaken by the GMVN does not cover under serial no. 17 (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2017 to 31.12.2018 on services provided by M/s. Garhwal Vikas Nigarn to Shri Ajay Kumar Dabral for which royalty is being paid. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the CGST/SGST Act, 2017 advance ruling can be sought by an applicant in respect of : (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 the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... boulder) (g) GST, Income Tax TCS and other fees shall be paid by the applicant (h) Validity of both the agreements/ contracts is upto 30.06.2018. 8. In the present case we are not deciding any wider question but restricting our conclusion to the facts and circumstances which were filed for our consideration in the application. Now we proceed by taking the issue one by one: (A) Classification of service provided by GMVN to Shri Ajay Kumar Dabral in terms of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. A.1 On perusal of Uttarakhand Chugan Niti , 2016, we find that GMVN has been allotted mineral areas in revenue rivers of Garhwal region to extract accessory minerals (sand, gravel, boulders) after payment of application fees and fulfillment of administrative/ legal formalities. After allotment of said area, GMVN issue tender for extraction of accessory boulders) from specified areas. In case of minerals (sand, gravel unsuccessful bid for first and second press release, GMVN shall extract accessory minerals from such specified areas. On the clearances of accessory minerals, GMVN or a personal allottee, shall pay same fees pertaining to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rate) dated 28.06.2017 as Licensing services for the right to use minerals including its exploration and evaluation having service code (tariff) 997337. (B) Whether the said service classified under Service Code (Tariff 9973, specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or as any other service under the said chapter B.1 Discussed in para (A) supra. (C) Rate of GST for the period 01.07.2017 to 31.12.2018 on services provided by M/s. Garhwal Vikas Nigam to Shri Ajay Kumar Dabral for which royalty is being paid. C.1 In this context Notification 11/2017-CentraI Tax (Rate) dated 28.06.2017 (as amended from time to time) is reproduced below: Notification No. 11/2017-central Tax (Rate) 28th June, 2017 G.S.R (E).-In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken (vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017 65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note :- Nothing contained in this entry shall apply on or after 1st July 2020. (vii) Time charter of vessels for transport of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of goods Chapter of Tariff Act Rate of GST 1. Sand 2505 5% 2. Gravel 2517 5% 3. Stone Boulder 25169020 5% Since the transfer of title in goods attract GST @ 5%, therefore the supply of service in question also attract GST @ 5% during the period 01.07.2017 to 31.12.2018. ORDER In view of the above discussion findings we hold as under: (i) The services rendered by GMVN is covered under serial no. 257 of Annexure appended to Notification No. 11/2017-CentraI Tax (Rate) dated 28.06.2017 (amended from time to time) as Licensing services for the right to use minerals including its exploration and evaluation . (ii) The service namely Licensing services for the right to use minerals including its exploration and evaluation is classified under Service Code (Tariff) 997337. (iii) The services rendered by M/S GMVN to the applicant during the period 01.07.2017 to 31.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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