5% GST payable on right to use minerals given by Govt under RCM

In re M/s United Mining Corporation, Village Mankawas (GST AAR Haryana) Q1. What shall be the classification of service provided by the State of Haryana to M/s United Mining Corporation in accordance with Notification No 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it? A1. The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973. The royalty/dead rent paid/payable to the Government by the applicant is...