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TMI Blog2019 (4) TMI 1940X X X X Extracts X X X X X X X X Extracts X X X X ..... e on extracted raw material) or 18% (Residual category)? - HELD THAT:- In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 12.04.2019 vide memo no. 664 dated 09.04.2019, but none appeared on behalf of the applicant. Thereafter, notice of appearance was sent for 22.04.2019 vide memo no. 676 dated 16.04.2019. The applicant failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Haryana. 1.2 The company is awarded with one mining contract from the State Government in respect of minor mineral mines of Stone along with associated minor minerals of Mankawas Plot No. 1 having tentative area of 20.34 hectares in Village Mankawas, District Bhiwani falling in Khasra No. 176 and 177. 1.3 The company pays Royalty or Dead rent, whichever is higher, to the Government of H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovable property is subjected to GST at the rate of 18% in common circumstances as the residual category of services. 1.8 The company is liable to pay GST at the rate of 5% on the supply of the extracted Raw Material out of the mining activity. 1.9 Entire Input credit is allowed for the GST paid under RCM basis but the same could not be utilized, as the GST on supply of extracted raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Mineral Mining Rights in lieu of which royalty is being paid, at what GST rate should it discharge its GST liability whether at the rate of 5% (Rate applicable on extracted raw material) or 18% (Residual category). 3. Discussion: 3.1 In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 12.04.2019 vide memo no. 664 da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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