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TaxReply India Pvt Ltd

AJAY KUMAR SINGH
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

AJAY KUMAR MISRA
DINESH KUMAR VERMA
Pet. Counsel
Rajesh Kumar Tiwari
Res. Counsel
Na

Petitioner / Applicant

AJAY KUMAR SINGH
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Jul 7, 2020
Order No.

62

Citation

2020(7) TAXREPLY 3983
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ORDER

PROCEEDING OF THE AUTHORITY FOR ADVANCE RULING U/S. 98 OF THE GOODS AND SERVICES TAX ACT, 2017 Sub:- GST ACT, 2017 - Advance Ruling U/s 98 - liability to tax under GST Act in respect to application dated 03.02.2020 from M/s. Ajay Kumar Singh, Village- Kajiyapur, Shop 1, Ram Nagar, Barabanki, U.P.- 225 304 Order- Reg. 1) M/s. Ajay Kumar Singh, Village- Kajiyapur, Shop 1, Ram Nagar, Barabanki, Uttar Pradesh - 225 304 (here in after called the applicant) is a registered assessee under GST having GSTN: 09CHMPS9167D3ZL. 2) The applicant is engaged in the business of sand mining and have been granted mining lease for extraction of sand at Basti District. The said product is classifiable under tariff heading 2505, leviable to GST @5%. During the lease period of five years the applicant has to pay lease rent as per mutually agreed terms and conditions. 3). Accordingly, the applicant has sought an advance ruling on the following questions:- i. What shall be the classifica....

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