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Case Law Details

Case Name : In re NMDC Ltd. (GST AAR Karnataka)
Related Assessment Year :
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In re NMDC Ltd. (GST AAR Karnataka)

1. The royalty paid in respect of Mining Lease is a part of the consideration payable for the Licensing services for right to use minerals including exploration and evaluation falling under the Head 9973 which is taxable at the rate applicable on supply of like goods involving transfer of title in goods upto 31.12.2018 and taxable at 9% CGST and 9% SGST from 01.01.2019 onwards under the residual entries of Serial No.17 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.

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3 Comments

  1. Sreenivasa Reddy says:

    I am not holding any mining leases. Iam manufacturing sand. I am purchasing Raw materials crushed aggregate with GST bill from crusher plant. Then I am processing same in to manufacturing sand. I am selling manufactured sand with GST bill with 5%. Now mining department asking for royalty paid transit pass along with GST bill. Is my products required royalty form? Or not. Please suggest.

  2. Anil Shoshta says:

    Please check the links to Notifications in Para 1, Para 4 and at sub-para l of para 5, which are links to CT Notifications not CT (Rate).

    Comprehensive analysis. Good Work.

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