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"Licensing service for the right to use minerals including its exploration and evaluation" is classified under SAC 997337.

Classification of Service — Applicant is seeking an advance ruling on following issues :

(a) Classification of service provided by Garhwal Mandal Vikas Nigam (hereinafter referred to as GMVN) to Shri Kuldeep Singh Butola in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6 2017.

(b) Whether the said service classified under Service Code (Tariff) 9973, specifically under 9973 37 as licensing services for the right to use minerals including its exploration and evaluation or as any other service under the said chapter?

(c) Rate of GST on given services provided by the State of Uttarakhand or Garhwal Mandal Vikas Nigam to Shri Kuldeep Singh Butola for which royalty is being paid.

In view of the above discussion and findings we hold as under :

(i) The services rendered by GMVN is covered under Serial No. 257 of Annexure appended to Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (amended from time to time) as "Licensing services for the right to use minerals including its exploration and evaluation".

(ii) The service namely “Licensing services for the right to use minerals including its exploration and evaluation” is classified under Service Code (Tariff) 9973 37.

(iii) Rate of GST shall be 18% [9% CGST + 9% SGST] (as on date) on aforesaid services provided by GMVN to the applicant for which royalty is being paid. — Kuldeep Singh Butola, In Re.. [2019] 14 TAXLOK.COM 108 (AAR-Uttarakhand)

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