Service by way of grant of mining rights by State Govt classifiable under heading 997337

In re Broad Son Commodities Pvt. Ltd. (GST AAAR Bihar)

AAAR held that service by way of grant of mining rights by the State Government is classifiable under heading 997337 and is covered by serial number 17 of notification number 11/2017 Central/State Tax (Rate), dated 28.06.2017, and the said service is taxable at the rate of 18% (9% CGST + 9% SGST) during the period 01.07.2017 to 31.12.2018; Post 1^st January, 2019 no dispute remains, it is taxable at the rate of 18% (9% CGST + 9% SGST) as stated above.

FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, BIHAR

Salient features of the case are as follows, in brief:

1.1 M/S Broadson Commodities Pvt. Ltd. having GSTIN: 10AABCB0310L3ZH, (hereinafter referred to as the”Respondent”), filed an application for advance ruling before Authority for Advance Ruling, Bihar (hereinafter referred to as the “AAR Bihar”)under Section 97 of CGST Act, 2017 and Section 97 of the BGST Act, 2017.

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