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GST payable under RCM on licensing services for right to use minerals
Case Law Details
- Case Name
- In re PKR Projects and Engineers (GST AAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Andhra Pradesh, Advance Rulings
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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 Serial No. 257 (licensing services for the right to use minerals including its exploration and evaluation) and sub heading 997...
