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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 ..... ment Corporation, 73-Nehru Road, Dehradun, Uttarakhand (here in after referred to as 'the applicant') is registered with the GSTN having Registration No. 05AAALU0009M0ZG and seeking advance ruling on the following question: a. What will be applicable rate for GST on royalty payable to Govt of Uttarakhand under RCM in respect of Reta, Bazri & Boulders extracted as per the permission of Govt authorities. 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 applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity is allow to extract minor minerals (Reta, Bazri, Boulders) from river bed in the forest area of Uttarakhand and makes sale of it to the buyers in open market. The applicant pays royalty for extraction of minor minerals on the rates fixed by Govt, of Uttarakhand to State Govt, of Uttarakhand. The applicant is depositing GST under RCM on royalty by 18% and collecting 5% on sale price from buyers. 6. In the present case we are not deciding any wider question but restricting our conclusion to the facts and circumstances which was filed for our consideration in the application. In this context Notification 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) is reproduced below: Notification No. 11/2017-Central T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cash, deferred payment or other valuable consideration. Same rate of central tax as on supply of like goods involving transfer of title in goods (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of central tax as on supply of like goods involving transfer of title in goods (v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) "operator" means a person, organization or enterprise engaged in or offering to engage in aircraft opera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 27/2018-Central Tax (Rate) dated 31.12.2018 (applicable w.e.f 01.01.2019) by introducing following entries: S.No Chapter, Section or Heading Description of Service Rate (per cent.) Condition 1 2 3 4 5 (viia) Leasing or renting of goods Same rate of central 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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