Classification of services — The Appellant is engaged in the business of mining of soapstone and dolomite in the State of Rajasthan on the land taken on lease. The Appellant is classifying these products under Tariff Heading 2518 and paying GST on their supply at the rate of 5%.The mining lease is governed by the Rajasthan Minor Mineral Concession Rules, 2017.  The activity undertaken by the Applicant is classifiable under SAC 997337 (Licensing services for the right to use minerals including its exploration and evaluation) and it attracts 18% GST under SI. No. 17(viii) of the Notification No.11/2017- Central Tax (Rate) dated 28.06.2017 and corresponding SGST notification. This liability’ is to be discharged by the Applicant under Reverse Charge Mechanism (RCM) as per Entry No. 5 of the Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017. — Aravali Polyart (P) Ltd.[2019] 12 TAXLOK.COM 101 (AAAR-RAJ)