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Appellant is not sure as to which sub-entry is applicable and are pursuing each and every sub-entry which prescribes the minimum rate of tax: AAAR

2019-TIOL-64-AAAR-GST

IN THE RAJASTHAN APPELLATE AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX

Case Tracker
ARAVALI POLYART PVT LTD    [Advance Ruling]

NCR Building, Statue Circle, C-Scheme Jaipur-302005 (Rajasthan)

ORDER NO.RAJ/AAAR/03/2019-20

Name and address of the AppellantM/s ARAVALI POLYART PVT LTD
A-251, B-i, Mewar Industrial Area, Road N0.-1, Madri Udaipur-313001 (Rajasthan)
GSTIN of the Appellant08AAECA7970L2Z5
Clause(s) of Section 97(2) of CGST / SGST Act, 2017, under which the question(s) raisedDetermination of the liability to pay tax on any goods or services or both
Date of Personal Hearing08.05.2019
Present for the AppellantShri Yash Dhadda, CA Ms. Shuchi Sethi, CA
Details of AppealAppeal No. RAJ/AAAR/APP/10/2018-19 dated 13.03.2019 against Advance Ruling No. RAJ/AAR/2018-19/34 dated 15.02.2019

Rakesh Kumar Sharma, Member & Dr Preetam B Yashvant, Member

Dated: May 30, 2019

PROCEEDINGS

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017)

GST – Applicant is engaged in the business of mining of soapstone and dolomite and royalty on behalf of the State government is collected by M/s Shivganga Minerals P Ltd. from applicant – AAR held that the activity undertaken is leasing or rental services classifiable under SAC 9973 37, Sr. no. 17(viii) of 11/2017-CTR, @18% GST under reverse charge mechanism – appeal to AAAR.

Held:  Appellant is not sure as to which sub-entry of Entry no. 17 of notification 11/2017-CTR is applicable in their case and are pursuing each and every sub-entry which prescribes minimum rate of tax i.e. rate of tax equal to the rate on supply of soapstone and dolomite which is 5% – AAAR has no hitch in determining that the impugned service is covered under the revised entry no. (viii) of 11/2017-CTR with the service description ‘Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (visa) above” attracting GST @18%: AAAR

Appeal dismissed 

(See Full Text of Judgment : 2019-TIOL-64-AAAR-GST )

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