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

In re  Kuldeep Singh Batola (GST AAR Uttarakhand)

What is the rate of duty on Licensing Services for the right to use minerals including its exploration and evaluation? For which royalty is being paid in terms of notification No. 11/2017 Central Tax (Rate)?

The services rendered by M/s GMVN to the applicant during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods.

FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING, UTTARAKHAND

1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by Shri Kuldeep Singh But°la, 1-Miyawala, Harrawala, Dehradun-Uttarakhand seeking an advance ruling on following issue:

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