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TMI Blog2020 (3) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973. Hence it attracts the same rate of tax as on supply of the like goods involving transfer of title in goods. As per notification no. 11/2017-CT (Rate), dated 28.06.2017 under the CGST Act, 2017 and the corresponding State Tax notification no.- 01/2017 dt. 29-06-2017 under ]GST Act, 2017, Schedule -1 the iron ore extracted by the applicant attract 5% GST as covered under HSN 2601 and 2602 (At Sr. No. 139 and 140 of the notification). Accordingly, the rate of 5% would be applicable. - JHR/AAR/2019-20/79 - - - Dated:- 20-3-2020 - SRI PRADHUMAN BADRI PRASAD MEENA, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. What is the classification of service provided by the State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below? 2. What is the GST Rate applicable on given services provided by the State of Jharkhand to the petitioner for which royalty is being paid for? 3. As per Section 97(2) of the Central Goods and Services Tax Act, 2017(herein after referred to as the 'CGST ACT, 2017) and Jharkhand Goods and Services Tax Act, 2017 empowers the Advance Ruling authority to decide the issue, which are as follows:- (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017, Reverse Charge (RCM) means that the liability to pay tax shall be on the recipient of goods/services rather than the supplier. Reverse Charge Mechanism is applicable for certain notified services as mentioned in Notification No. 13/2017 - Central Tax (Rate) dated 28.06.2017. Entry No. (5) of the said notification states that the services supplied by the Central Government/State Government to a business entity will come under Reverse Charge Mechanism. 4. That the applicability of GST rate for the aforementioned service should be based on the classification of service. In the present case, the mining rights so granted is covered under the sub heading 997337 that specifies -'Licensing services for the right to use minerals includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below? 2. What is the GST Rate applicable on given services provided by the State of Jharkhand to the petitioner for which royalty is being paid for? The royalty/dead rent paid/payable to the Government by the applicant is consideration against the transfer of right to use minerals including its exploration and evaluation as per the lease granted by the Government to the applicant. The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973. The service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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