Case Law Details
In Re Robo Silicon Private Limited (GST AAR Telangana)
In the reference 1st cited, M/s. Robo Silicon Private Limited, has sought certain clarification by filing an application for Advance Ruling. Through the reference 2nd cited, Assistant Commissioner(ST), Srinagar Colony Circle, was requested to go through the attachment and inform the above pendency of the issue and also requested to offer his/her comments on the clarification sought by applicant.
However, in the reference 3rd cited, M/s. Robo Silicon Private Limited, have informed through mail as under
1. The present applications have been filed seeking clarification with regard to classification of the services received from the State of Telangana and applicable rate of GST. The applicant has obtained license from the Government of Telangana for quarrying minerals from the mines located at different locations within the State of Karnataka and the consideration payable by applicant is in the form of royalty.
2. By way of recent amendment to Notification No. 13/2017 – Central Tax (Rate), dated: 28.06.2017, vide Notification No. 27/2018 – Central Tax (Rate), dated: 3 1.12.2018 the services falling under serial number 17, are chargeable to tax at 18% (CGST + SGST) w.e.f. 01.01.2019, and not the same rate as tax on underlying goods, as was the understanding of the Applicant in the present applications.
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