Case Law Details
In re Ajay Kumar Singh (GST AAR Uttar Pradesh)
Q(i)- What shall be the classification of service provided by the Government of Uttar Pradesh to M/s Ajay Kumar Singh in accordance with the notification no. 11/2017-CT (Rate) dated 28-06-2017 read with annexure thereof.
(ii)- Whether the said service can be classified under Chapter number 9973as “licensing Services for the right to use minerals including its exploration and evolution” or any other service under the said chapter.
(iii)- What shall be the rate of GST on given service provided by the Government of Uttar Pradesh to M/s Ajay Kumar singh for which royalty is being paid.
Answer: The service under the question would be classifiable under “Licensing services for the right to use minerals including its exploration and evaluation” at Serial No. 257, Heading 9973, Group 99733, sub heading 997337 of “annexure: Scheme of Classification of Service” to the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017 (as amended) and attracts 18% GST (9% CGST + 9 % SGST).
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