Page 179 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : KSC BUILDCON PVT. LTD. 417
at Room No. 2.29 NCRB, Statue Circle, Jaipur. On behalf of the applicant Shri
Ankit Sapra, (Authorized Representative) appeared for PH. During the PH, he
reiterated the submissions already made in the application and submitted addi-
tional submission along with a copy of Advance Ruling Order No.
JHR/AAR/2018-19/01, dated 2-8-2018 [2019 (20) G.S.T.L. 605 (A.A.R. - GST)].
D. Comments of the jurisdictional officer
Comments from the CTO, Circle - Durgarpur vide letter dated 18-2-2020
received in this office are reproduced as under :-
vkosnd eSllZ ds,llh fcYMdkWu izk- fy- ¼viath—r½ dks AMP feujYl izk- fy-
}kjk tkjh dk;kZns’k ds vuqlkj eq[; dk;Z “Supply of mining machinery and
manpower for production of 200000 Metric ton of Green marble/Serpentine
stone per month from Dungarpur mining site, Simalwra, Rajasthan” ,d o"kZ
dh vof/k ds fy;s dk;kZns’k vkcafVr fd;k x;k gSA ftldh flD;qfjVh jkf’k 01
djksM+ okafNr izk:i esa AMP feujYl izk-fy- ds i{k esa LOI tkjh gksus ds rhu
ekg esa izLrqr djuh gksxhA vr% bl n`f"V ls vkosnd dk VuZvksoj th,lVh esa
lsok iznkrk ds iathdj.k ds fy;s fu/kkZfjr VuZvksoj ls T;knk izrhr gksus ds
dkj.k iath;u gksuk vko’;d gSA
(1) pwafd iz/kku lsok xzhu ekcZy/ljisUVkby LVksu ds mR[kuu dj
ekcZy CykWd ds mRiknu ds fy, iznku dh tkuh gS ftlesa lIykbZ
vkWQ ekbZfuax e’khujh ,oa lIykbZ vkWQ esu ikWoj nksuksa cUMYM
lIykbZ vkWQ lfoZlst gSA vr% uksfVfQds’ku Øekad 11/2017/
lhth,lVh VsDl jsV fnukad 28-6-2017 }kjk fefuLVªjh vkWQ
Qkbusal] fMikVZesaV vkWQ jsosU;w] xojesaV vkWQ bafM;k ds vuqlkj
SAC 9954 ds rgr CGST Act, 2017 ds lsD’ku 2(119) esa ifjHkkf"kr
dEiksftV lIykbZ vkWQ oDlZ dkWUVªsDV esa ’kqekj fd;k tkuk mfpr
gksxkA
(2) iz’u Øekad 2 ds lEcu/k esa lIykbZ vkWQ esu ikWoj dks SAC
998513 – 15-16-17 ds rgr Nature of service ds vuq:i foHkkftr
fd;k gqvk gSA vkWijsVj lfgr ,oa fcuk vkWijsVj vU; e’khujh ,oa
bD;wiesaV lEcU/kh fyftax ;k jsuVy lfoZlst dks HSN 997314 ds
DykWt 6 esa of.kZr fd;k x;k gSA
(3) Lis’ky ijit Oghdy dk mn~ns’; tkjh dk;kZns’k esa of.kZr dk;Z ds
vuq:i ekbZfuax ([kuu) ls lEcfU/kr gSA vr% blds fy,
lhth,lVh ,DV ds v/;k; 98 ds HSN Code No. 9801 esa ekbZfuax
gsrq e’khujh midj.kksa dk o.kZu fd;k x;k gSA
E. Findings, Analysis & Conclusion
(1) While going through the submissions made by the applicant in
ARA-01 and an agreement letter dated 23-12-2019 (hereinafter ‘the
agreement’) between the applicant and M/s. AMP Minerals Pvt.
Ltd. (hereinafter ‘M/s. AMP’ for sake of brevity), we find that the
applicant has been tasked to extract 2 lakh MT of Serpentine/Green
Marble (hereinafter ‘the mineral’) per year at M/s. AMP’s Dun-
garpur mining site located at Simalwara, Rajasthan. In the agree-
ment, the applicant has also been asked to deploy some earthmov-
ing vehicles and manpower at the mining site. The applicant has to
produce at least 8000MT Serpentine/Green Marble per day, other-

GST LAW TIMES  16th July 2020  179