GST on royalty/dead rent paid/payable to Government for transfer of right to use minerals

In re Dhirajlal Velji Atha (HUF) (GST AAR Jharkhand)

1. What is the classification of service provided by the State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below?

Ans. – The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to Please become a Premium member. If you are already a Premium member, login here to access the full content.