GST on mining of Stone Boulders: AAR allows Application withdrawal

In re Savita Pandurang Raddi (GST AAR Karnataka)

Savita Pandurang Raddi, proprietor of M/s. Savita Pandurang Raddi, filed an application with the Karnataka Authority for Advance Rulings (AAR) seeking clarity on GST implications related to the mining of Stone Boulders under HSN 2516 in Karnataka.

The applicant sought an advance ruling under Section 97 of the CGST Act, 2017, and KGST Act, 2017, addressing several key questions related to GST classification and applicability:

1. Classification of services provided by the Karnataka government for which royalty is paid.

2. Whether these services fall under GST entry 997337 or another category.

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