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Royalty / dead rent paid on account of mining rights is classifiable under heading 9973 and attracts 18% GST under reverse charge mechanisum.

Levy of GST — The Applicant is in the business of mining/ quarrying of broken or crushed stone which is commonly used for concrete aggregates, for road metalling or for railways falling under HSN 2517. The Applicant sought Advance Ruling in respect of classification of goods and/or services or both; applicability of a notification issued under the provisions of the act and; determination of the liability to pay tax on any goods or services or both. The Authority ruled out that the activity undertaken by the applicant is classifiable under Heading 9973 and attracts 18% GST. — PKR Projects And Engineers, In Re… [2019] 14 TAXLOK.COM 101 (AAR-AP)