Page 190 - GSTL_23rd April 2020_Vol 35_Part 4

516 GST LAW TIMES [ Vol. 35
7. We find that the issue of classification and applicable tax rate (on the
date of passing the advance ruling) has already been decided by us vide ruling
04/2019-20, dated 12-7-2019 [2020 (33) G.S.T.L. 78 (A.A.R. - GST - UK) in the ap-
plicant’s own case wherein it was held that services rendered by M/s. GMVN
falls under residual Entry 17(viii) covered under Service Code (Tariff) 9973 37 of
Serial No. 257 of annexure appended to Notification 11/2017-Central Tax (Rate),
dated 28-6-2017 (as amended from time to time) as “right to use minerals includ-
ing its exploration and evaluation” and the said services rendered by M/s.
GMVN to the applicant attract GST @ 18% (as on date), however the applicant
has specifically sought advance ruling regarding rate of GST applicable on the
said service during the period 1-7-2017 to 31-12-2018. Thus we are not deciding
any wider question but restricting our conclusion to the facts and circumstances
which were filed for our consideration in the application.
8. In this context Notification 11/2017-Central Tax (Rate), dated 28-6-
2017 (as amended from time to time) is reproduced below :
Notification No. 11/2017-Central Tax (Rate), 28th June, 2017
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section
9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section
(1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of
2017), the Central Government, on the recommendations of the Council,
and on being satisfied that it is necessary in the public interest so to do,
hereby notifies that the central tax, on the intra-State supply of services of
description as specified in column (3) of the Table below, falling under
Chapter, Section or Heading of scheme of classification of services as speci-
fied in column (2), shall be levied at the rate as specified in the correspond-
ing entry in column (4), subject to the conditions as specified in the corre-
sponding entry in column (5) of the said Table :-

Sl. Chapter, Description of Service Rate (per Condition
No. Section cent.)
or
Heading
1 2 3 4 5
17 Heading (i) Temporary or perma- 6
9973 nent transfer or permitting
(Leasing the use or enjoyment of
or rental Intellectual Property (IP)
services, right in respect of goods
with or other than Information
without Technology software.
operator)
(ii) Temporary or per- 9
manent transfer or permit-
ting the use or enjoyment
of Intellectual Property
(IP) right in respect of In-
formation Technology
software.

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