Case Law Details

Case Name : In Re Robo Silicon Private Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No.13/2020
Date of Judgement/Order : 04.12.2020
Related Assessment Year :

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.

3. As for the period from 01.07.2017 to 3 1.12.2018, the rate of tax on royalty paid to States for mining license granted by State Governments have been held by other advance ruling authorities, in M/s. Pioneer Partners (20 18- VIL- 176-AAR) and M/s. United Mining Corporation (2019 – VIL-44-AAR), to be classifiable under SAC code 9973 Specifically under 997337 and thus liable to tax at the same rate of tax as on supply of the like goods involving transfer of title in goods (5% in the present case in terms of SI. No.17 of Notification NO. 11/2017-Central Tax (Rate) dated 28.06.2017).

4. In view of the aforesaid developments in law including the subsequent amendments by Notification No. 27/2018 – Central Tax (Rate), dated: 3 1.12.2018, the applicant seeks leave of this Hon’ble Authority to withdraw the present applications without prejudice to its other rights and remedies available under law.

Therefore they would like to withdraw their Advance Ruling application. In, view of the above, the application is infructuous.

Advance Ruling

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

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April 2021