Levy of GST— The present appeal has been filed against the Advance Ruling Order passed by the Authority for Advance Ruling, Uttarakhand.

Being aggrieved with the said ruling, appellant have filed the present appeal for setting aside the Ruling passed by the AAR to the extent of declaring the following-

(A) Penalty paid on stock of RBM on the orders of DM is outside the scope of supply or in the alternative it is an exempt service under GST and hence not taxable under RCM;

(B) Abhivahan Shulk paid to TPVP is exempt service under GST and hence not taxable under RCM; and

(C) Khanij Sampada Shulk paid to District Geology & Mining Department, Directorate of Industries, Govt. of Uttarakhand is exempt service under GST and hence not taxable under RCM.

Held that— the Ruling of Uttarakhand Authority on Advance Ruling is partially modified Only to the extent that out of Rs. 19858100/- deposited by the appellant against demand notice of the District Magistrate, GST is to be paid by the appellant on Rs. 19658100/- at the appropriate rate applicable for entry serial 17(vi) of Notification-no. 12/2017-CT(R) dated 28.06.2017 on Reverse Charge Mechanism. No GST- is payable on the balance Rs. 200000/- since the same is a penalty: The assessing officer is to ensure assessment and recovery of GST in consonance with this ruling.