Sand mining classifiable under Licensing services for right to use minerals

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 Aj...