Since, the Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST Act. The applicant cannot be granted any further opportunity of hearing. Hence, the application of Advance Ruling is rejected
Maintainability of petition— Section 98 of CGST Act— In the instant case, applicant is engaged in mining of mineral.
As per the applicant the Mineral Mining Rights need to be classified under the same category as for the extracted raw material and subjected to GST at the rate of 5% only, instead of being classified under the Residual category.
Since, the applicant is the person responsible to pay GST on the Mineral Mining Rights in lieu of which royalty is being paid, at what GST rate should it discharge its GST liability whether at the rate of 5% (Rate applicable on extracted raw material) or 18% (Residual category).
Held that— In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority but none appeared on behalf of the applicant.
Since, the Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST/HGST Act. The applicant cannot be granted any further opportunity of hearing. Hence, the application of Advance Ruling is rejected
Since, the Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST Act. The applicant cannot be granted any further opportunity of hearing. Hence, the application of Advance Ruling is rejected
Maintainability of petition— Section 98 of CGST Act— In the instant case, applicant is engaged in mining of mineral.
As per the applicant the Mineral Mining Rights need to be classified under the same category as for the extracted raw material and subjected to GST at the rate of 5% only, instead of being classified under the Residual category.
Since, the applicant is the person responsible to pay GST on the Mineral Mining Rights in lieu of which royalty is being paid, at what GST rate should it discharge its GST liability whether at the rate of 5% (Rate applicable on extracted raw material) or 18% (Residual category).
Held that— In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority but none appeared on behalf of the applicant.
Since, the Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST/HGST Act. The applicant cannot be granted any further opportunity of hearing. Hence, the application of Advance Ruling is rejected