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TMI Blog2020 (6) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... e w.e.f 01.01.2019) which implies that the service in question provided during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods and w.e.f 01.01.2019 the said service attract GST @ 18%. 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. - Advance Ruling 01/2020-21 In Application No:06/2019-20 - - - Dated:- 29-5-2020 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the Applicant: Mr. Anand Singh Rawat, CA Concerned Officer: None Present for the Jurisdictional Officer: Mr. Masish Mishra, DC (SGST) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant 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 supply of goods or services or both within the meaning of that term 4. Since applicant has sought advance ruling on determination of tax liability, therefore, in terms of said Section 97(2)(e) of the Act, the application filed by the applicant was admitted. Accordingly hearing was fixed on 21.01.2020 which was attended by the Shri Anand Singh Rawat, Chartered Accountant on behalf of the applicant. During the course of hearing Shri Manish Mishra (DC), concerned officer of SGST-Uttarakhand was also present. 5. On perusal of record, we find that the applicant is a Govt, body con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- S.No Chapter, Section or Heading Description of Service Rate (per cent.) Condition 1 2 3 4 5 17 Heading 9973 (Leasing or rental services, with or without operator) (i) Temporary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) scheduled air transport service means an air transport service undertaker between the same two or more places operated according to published time table or with flights so regular or frequent that they constitute 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l tax as applicable on supply of like goods involving transfer of title in goods (viii) Leasing or rental services, with or without operator, other than (i), (ii). (iii), (iv), (v). (vi), (vii) and (viia) above 9 7. The issue in hand has already been decided by us vide ruling 04/2019-20 dated 12.07.2019 wherein it was held that service in question falls in residual entry 17(viii) of Heading 9973 of said Notification and on perusal of aforesaid tables, we find that the said entry was amended vide Notification No. 27/2018-Central Tax (Rate) dated 31.12.2018 (applicable w.e.f 01.01.2019) which implies that the service in q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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