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Mining Support Service falls under HSN 998622 & attracts 18% GST
Case Law Details
- Case Name
- In re KSC Buildcon Private Limited (GST AAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Rajasthan, Advance Rulings
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In re KSC Buildcon Private Limited (GST AAR Rajasthan)
Applicant is providing a support to M/s AMP in extraction of mineral and therefore it is a kind of supplying support Service. Whereas the supply cannot be categorized as that of goods due to the fact that minerals and mining site both are under the ownership of M/s AMP throughout agreement and post-agreement too. The applicant is just facilitating/supporting M/s AMP in extraction of the mineral. Thus the activity undertaken by the applicant is a ‘Service’ under CZGST Act, 2017.
Whereas, the mineral extracted by...
MY Client providing the fallowing services can u please suggest SAC codes for these
Crushing Activity
Shifting
Equipment hiring
Loading of Coal Etc
Blasting Service with Material