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GST on licensing services for right to use minerals including its exploration & evaluation
Case Law Details
- Case Name
- In re M/s Aravali Polyart Pvt. Ltd. (GST AAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Rajasthan, Advance Rulings
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In re M/s Aravali Poly art Pvt. Ltd. (GST AAR Rajasthan)
a. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?
The activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental ...
