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2019 (3) TMI 929 - AAR - GSTClassification of services - royalty - lease transfer agreement for obtaining mining lease - N/N. 11/2017-CT (Rate) dated 28.06.2017 - to be classified under 9973 specifically Licensing services for the right to use minerals including its exploration and evaluation or as any other service? - Held that:- The activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental services, with or without operator), as mentioned in the annexure at Serial No. 257(Licensing services for the right to use minerals including its exploration and evaluation) sub heading 997337 of notification number 11/2017-CT (Rate) dated 28.06.2017. The applicant is liable to discharge tax liability under reverse charge mechanism vide N/N. 13/2017-CT (Rate), dated 28.06.2017 (as amended from time to time) of the CGST Act, 2017. The activity undertaken by the applicant attracts 18% GST (9% CGST+ 9% SGST).
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