Rate of Tax — The Applicant was granted mining lease for extracting of iron ore in Odisha by the State Government and accordingly is engaged in the business of mining and supply of iron ore. As consideration for the mining lease with the license to extract iron ore from the lease area, the Applicant pays royalty to the State Government before removal of the minerals from the lease area. The Applicant sought a ruling only on the rate at which GST is to be paid on reverse charge on the royalty paid to State Government during the period from 01.07.2017 to 31.12.2018. The members of Advance Ruling Authority did not agree on the issue of advance ruling on the rate of GST applicable to past supplies transacted during the period from 01.07.2017 to 31.12.2018. The AAAR ruled out that licensing services for the right to use minerals including its exploration and evaluation received by the Applicant is taxable @ 18 %. — Penguin Trading And Agencies Limited, In Re… [2019] 18 TAXLOK.COM 006 (AAAR-Odisha)