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The service provided by the State of Rajasthan to the applicant for which royalty is being paid is classifiable under 997337.

Shanti Prime Publication Pvt. Ltd.

Classification of Service — The applicant is a partnership firm and is also registered under the provisions of CGST Act 2017 read with the provisions of RSGST Act, 2017.  The applicant has been granted a mining lease for extracting “Rough Boulder of Stone from the mining” by the Rajasthan State Government. The leasing or licensing services provided by State Government to the applicant is covered by the entry no. 5 of Notification No.13/2017-CT (Rate) dated 28.06.2017 and is not covered by exclusion clause number (1) of entry No.5 of the said Notification. The applicant is liable to pay GST on reverse charge basis as he is recipient of the services provided by the Govt. The service provided by the State of Rajasthan to ERCC has been exempted with certain restrictions from GST vide Notification No.14/2018-CT (Rate) dated 26.07.2018 of the CGST Act 2017 but the applicant is liable to pay GST on the reverse charge basis. In favour of Revenue. — Vinayak Stone Crusher, In Re… [2019] 12 TAXLOK.COM 082 (AAR-Rajasthan)