GST Classification & Rates for Aggregates & Royalty: In re R.V Minerals

In re R.V Minerals (GST AAR Andhra Pradesh)

In the case of In re R.V Minerals (GST AAR Andhra Pradesh), the Advanced Ruling Authority considered several key issues regarding the GST classification and rates applicable to aggregates and royalty charges collected by M/s R.V Minerals. Here’s a detailed summary of the ruling:

Case Background and Facts

M/s R.V Minerals is engaged in manufacturing aggregates (stone crusher unit) from boulders purchased from quarries with mining permits. These aggregates are classified under tariff heading 2517 and a

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