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

In re M/s Aravali Poly art Pvt. Ltd. (GST AAR Rajasthan)

a. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services fo

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