Classification of Service — Applicant is seeking an advance ruling on following issue: (a) Rate of GST for the period 01.07.2017 to 31.12.2018 on services provided by M/S Garhwal Vikas Nigam to Shri Kuldeep Singh Butola for which royalty is being paid. Held that— Since we have already decided vide ruling 04/2019-20 dated 12.07.2019 that that the service in question falls under residual entry 17 (viii) of said Notification and on perusal of aforesaid tables, we find that the said entry was amended vide Notification No. 27/2018-Central Tax (Rate) dated 31.12.2018 (applicable w.e.f 01.01.2019) which implies that the service in question provided 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 and w.e.f 01.01.2019 the said service attract GST @ 18%. The services rendered by M/s. GMVN to 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%.

Kuldeep Singh Butola, In Re… [2020] 20 TAXLOK.COM 142 (AAR-Uttarakhand)