GST on Licensing services for right to use minerals including its exploration & evaluation

In re Giriraj Quarry Works (GST AAR Gujarat)

(i) What is the classification of service provided in accordance with Notification 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, , for which royalty is being paid.

Ans. The activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental services, with or without operator), as menti

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