18% GST payable on licensing services for right to use minerals including its exploration & evaluation

In re Aravali Polyart (P) Ltd. (GST AAAR Rajasthan) Since the discussion under the agenda covers Group 99733, it is wholly applicable on the activity under consideration i.e. impugned Service . From perusal of point No. 1 of the Discussion , it is very much clear that the impugned Service is not classifiable under entry No. (iii) and (iv) of the Notification No. 11/2017- Central Tax (Rate) . Perusal of point No. 2 of the Discussion makes it clear that the rate under pre-revised entry No. 8 does not apply to “Licensing services for the right to use intellectual property and similar produc...