GST payable under RCM on licensing services for right to use minerals

In re PKR Projects and Engineers (GST AAR Andhra Pradesh)

The applicant sought to know whether such a royalty paid/dead rent on account of mining rights was liable to tax in the hands of applicant under the reverse charge mechanism or not and If so, what is the rate of GST- payable on the royalty/ dead rent?

The activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental services, with or without operator), as mentioned in the annexure at Ser

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