Page 189 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : KULDEEP SINGH BUTOLA 515
[Ruling]. - This is an application under sub-section (1) of Section 97 of
the CGST/SGST Act, 2017 (hereinafter referred to as Act) and the rules made
thereunder filed by Shri Kuldeep Singh Butola, 1-Miyawala, Harrawala, Deh-
radun-Uttarakhand seeking an advance ruling on following issue :
(a) Rate of GST for the period 1-7-2017 to 31-12-2018 on services pro-
vided by M/s. Garhwal Vikas Nigam to Shri Kuldeep Singh Butola
for which royalty is being paid.
2. Advance Ruling under GST means a decision provided by the au-
thority or the appellate authority to an applicant on matters or on questions spec-
ified 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 un-
dertaken by the applicant.
3. As per the said sub-section (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 supply of
goods or services or both within the meaning of that term?
4. In the present case applicant has sought advance ruling on applica-
bility of GST rate on supply of services. Therefore, in terms of said Section
97(2)(e) of the Act, the present application is hereby admitted.
5. Accordingly opportunity of personal hearing was granted to the ap-
plicant on 19-12-2019. Shri Himanshu Sharma (CA) and Amrit Ashwal (CA), on
behalf of the applicant appeared for personal hearing on the said date and sub-
mitted that the written submissions to be taken on record.
6. From the record submitted by the applicant we find that applicant is
registered in Uttarakhand with GSTIN Bearing No. 05AGJPS2381P1ZR. Before
proceeding in the present case, we would first go through the submissions filed
by the applicant and the same is summarized as under :
(i) As per previous advance ruling filed by the applicant, services ren-
dered by M/s. GMVN classified under Service Code (Tariff) 9973 37
as “right to use minerals including its exploration and evaluation”
and the said services rendered by M/s. GMVN to the applicant at-
tract GST @ 18% (as on date).
(ii) the applicant prefers an advance ruling regarding rate of GST appli-
cable on the said service for the period from 1-7-2017 to 31-12-2018.
GST LAW TIMES  23rd April 2020  309