Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Classification of services - services for the right to use ...


Mineral Usage Licensing Services Classified Under Tariff 9973 37, Subject to 18% GST Rate for Exploration and Evaluation.

March 5, 2020

Case Laws     GST     AAR

Classification of services - services for the right to use minerals including its exploration and evaluation - The service namely “Licensing services for the right to use minerals including its exploration and evaluation” is classified under Service Code (Tariff) 9973 37 - Liable for GST @18% - AAR

View Source

 


 

You may also like:

  1. Classification of Supply - services or not - rate of GST - mining lease for extracting “Stone along with associated minor minerals” - Thus, the activity undertaken by...

  2. The transportation of coal (minerals) within a mining area, such as from the mining pit head or coal stockyard to the railway siding or beneficiation plant, for a...

  3. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

  4. Classification - Grant of mining lease for extracting Mineral called “BLACKTRAP” - payment of rent/royalty is for license given to extract minerals and the amount of...

  5. Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

  6. The AAR held that: (i) assignment of leasehold land rights constitutes a taxable service under GST Laws, classifiable as "Other miscellaneous service" (SAC 999792) and...

  7. The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

  8. This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

  9. Validity of SCN issued u/s 73 of CGST Act challenged - recovery of demand of differential tax for tax period from 1-7-2017 to 31-12-2018 - transactions related to...

  10. This circular clarifies GST rates and classification for certain goods based on recommendations of the GST Council's 54th meeting. Key points: Extruded/expanded savoury...

  11. GST Rates - HSN Code - Khari and hard butters fall under heading 1905 and attract 18% GST

  12. GST Rates - HSN Code - Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

  13. GST Rates - HSN Code - Kulfi is classifiable under heading 2105 and attracts 18% GST.

  14. Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel...

  15. Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and...

 

Quick Updates:Latest Updates