The services for the right to use minerals including its exploration and evaluation is included in group 99733 and effective from 01.01.2019, rate of GST on given services is 18%
Classification of service— In the instant case, applicant is engaged in business of mining of Boulder in the State of Haryana. The product is classifiable under Tariff Heading 2517 and are leviable to GST on their supply at the rate of 5%.
Question on which advance ruling is sought is as follows—
What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Haryana to M/s. Quality earth minerals pvt. ltd., for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?
What is the rate of GST on given services provided by State of Haryana to M/s. Quality earth minerals pvt. ltd. for which royalty is being paid?
Held that—
The services for the right to use minerals including its exploration and evaluation, is included in group 99733 under Heading 9973. The royalty/dead rent paid/payable to the Government by the applicant is consideration against the transfer of right to use minerals including its exploration and evaluation as per the lease granted by the Government to the applicant.
Effective from 01.01.2019, rate of GST on given services provided by State of Haryana to M/s. Quality earth minerals pvt. ltd., for which royalty is being paid is 18%
The services for the right to use minerals including its exploration and evaluation is included in group 99733 and effective from 01.01.2019, rate of GST on given services is 18%
Classification of service— In the instant case, applicant is engaged in business of mining of Boulder in the State of Haryana. The product is classifiable under Tariff Heading 2517 and are leviable to GST on their supply at the rate of 5%.
Question on which advance ruling is sought is as follows—
What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Haryana to M/s. Quality earth minerals pvt. ltd., for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?
What is the rate of GST on given services provided by State of Haryana to M/s. Quality earth minerals pvt. ltd. for which royalty is being paid?
Held that—
The services for the right to use minerals including its exploration and evaluation, is included in group 99733 under Heading 9973. The royalty/dead rent paid/payable to the Government by the applicant is consideration against the transfer of right to use minerals including its exploration and evaluation as per the lease granted by the Government to the applicant.
Effective from 01.01.2019, rate of GST on given services provided by State of Haryana to M/s. Quality earth minerals pvt. ltd., for which royalty is being paid is 18%