GST on royalty for Mining Lease & contributions to DMF & NMET

In re Singareni Collieries Company Limited (GST AAR Telangana)

Q1. Whether royalty paid in respect of Mining Lease can be classified under “Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods”?

A1. The entry ‘997337’ is not enumerated a

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