Case Law Details
In re Kuldeep Singh Butola (GST AAR Uttarakhand)
(i) The services rendered by GMVN is covered under Serial No. 257 of Annexure appended to Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (amended from time to time) as Licensing services for the right to use minerals including its exploration and evaluation.
(ii) The service namely Licensing services for the right to use minerals including its exploration and evaluation is classified under Service Code (Tariff) 9973 37.
(iii) Rate of GST shall be 18% [9% CGST + 9% SGST] (as on date) on aforesaid services provided by GMVN to the applicant for which royalty is being paid.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTARAKHAND
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