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the services rendered by the applicant during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods i.e 5% and w.e.f. 01.01.2019 the said service attracts GST@ 18%.

Authority for Advance Ruling — GST rate on Royalty paid – The Applicant is a Govt. body and sole agency for removal and sale of forest produce from the entire forest area in Uttarakhand. The applicant has various forest related activities, one of the activity is allow to extract minor minerals (Reta, Bazri, Boulders) from river bed in the forest area of Uttarakhand and sale it to the buyers in open market. The applicant pays royalty for extraction of minor minerals on the rates fixed by Govt. The applicant is depositing GST under RCM on royalty by 18% and collecting 5% on sale price from buyers. The applicant sought an advance ruling as to what will be applicable rate for GST on royalty payable to Govt of Uttarakhand under RCM in respect of Reta, Bazri & Boulders extracted as per the permission of Govt authorities.
Held that:- The Hon’ble Authority for Advance Ruling ruled that the services rendered by the applicant during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods i.e 5% and w.e.f. 01.01.2019 the said service attracts GST@ 18%.—Uttarakhand Forest Development Corporation, In Re… [2020] 24 TAXLOK.COM 046 (AAR-Uttarakhand)