Case Law Details
In re Cosme Costa and Sons (GST AAR Goa)
1. The royalty paid by M/s Cosme Costa & Sons in respect of mining lease is classifiable under sub heading 997337- ‘Licensing services for the right to use minerals including its exploration and evaluation’ and is subject to levy of GST @ 5% till 31.12.2018 and thereafter @ 18% under reverse charge basis;
2. The contributions made to the District Mineral Foundation (DMF), the National Mineral Exploration Trust (NMET) and the Goa Mineral Ore Permanent Fund Trust (GMOPFT) are classifiable under sub heading 997337- “Licensing services for the right to use minerals including its exploration and evaluation” and is subject to levy of GST @ 5% till 31.12.2018 and thereafter @ 18% under reverse charge basis.
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING, GOA
PROCEEDING
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