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Provision of reverse charge will be applicable on services provided by govt. to business entity by way of right to use minerals including explanation and evalvation.

Classification of Service — The applicant states that they are a State-controlled mineral producer of Government of India. Its inception they are engaged in the exploration of wide range of minerals including iron ore, copper, rock phosphate, limes stone, dolomite, gypsum, bentonite, magnesite, diamond, tin, tungsten, graphite, beach sands, etc. The applicant also operates Donimalai Iron Ore Mine in Donimalai in Ballari District and also operates a pellet plant adjacent to Donimali Iron Ore Mine in Karnataka. The Applicant sought Advance ruling in respect of royalty paid for Mining Lease and classification of services. The Authority ruled out that Provision of reverse charge will be applicable on services provided by govt. to business entity by way of right to use minerals including explanation and evaluation. — N.M.D.C. Limited, In Re.. [2019] 16 TAXLOK.COM 129 (AAR-Karnataka)

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