GST on Mineral mining rights in lieu of which Royalty

In re Kayden Infra Engineering Private Limited (GST AAR Haryana)

(a) Since, the applicant is the person responsible to pay GST on the Mineral mining rights in lieu of which Royalty is being paid, at what GST rate should it discharge its GST liability whether at the rate of 5% (Rate applicable on extracted raw material or 18% (Residual category)?

Ruling

The services for the right to use minerals including its explo

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