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

In re Ajay Kumar Dabral (GST AAR Uttarakhand) What is the classification of the service provided by Garhwal Mandal Vikas Nigam (GMVN) to M/s Ajay Kumar Dabral in accordance with notification No. 11/2017 Central Tax (Rate)? What is the Rate of GST on given service for which royalty is being paid? (i) The services rendered by GMVN is covered under serial no. 257 of Annexure appended to Notification No. 11/2017-Central Tax (Rate) dated 06.2017 (amended from time to time) as “Licensing services for the right to use minerals including its exploration and evaluation”. (ii) The service na...