Case Law Details
Case Name : In re Uttarakhand Forest Development (GST AAR Uttarakhand)
Related Assessment Year :
Courts :
AAR Uttarakhand Advance Rulings
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In re Uttarakhand Forest Development (GST AAR Uttarakhand)
What will be applicable rate for GST on royalty payable to Govt of Uttarakhand under RCM in respect of Reta, Bazri & Boulders extracted as per the permission of Govt authorities.
The services rendered by 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 i.e 5% and w.e.f 01.01.2019 the said service attract GST@ 18%.
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