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Case Law Details

Case Name : In re Cosme Costa and Sons (GST AAR Goa)
Appeal Number : Advance Ruling No. GOA/GAAR/4 of 2019-2020/3118
Date of Judgement/Order : 28/02/2020
Related Assessment Year :
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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 t

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