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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Rate of GST - royalty payable to Govt of Uttarakhand under RCM ...


GST on Uttarakhand Royalty Payments for Extraction: 5% (July 2017-Dec 2018), 18% (Jan 2019 Onwards) under RCM.

June 22, 2020

Case Laws     GST     AAR

Rate of GST - royalty payable to Govt of Uttarakhand under RCM in respect of Reta, Bazri & Boulders extracted as per the permission of Govt authorities - The services rendered by the applicant during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods i.e 5% and w.e.f 01.01.2019 the said service attract GST@ 18%.

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