18% GST on licensing services for right to use minerals during 07/2017 to 12/2018

In re M/s Penguin Trading and Agencies Limited (GST AAAR Odisha) The Applicant has referred to Advance Ruling in the case of M/s Pioneer Partners, wherein the Haryana Authority for Advance Ruling held that “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) dtd. 28.06.2017 is included in group 99733 under heading 9973. Hence it attracts the same rate of tax as on supply of the like goods involving transfer of title in goods. The Applicant has also referred to Advance Ruling i...