Classification of Service — The applicant is seeking an Advance Ruling in respect of the following question: i. Classification of “Leasing service” against payment of Royalty and the rate of GST applicable on royalty for extraction of iron; ii. Whether the payment made to National Mineral Exploration Trust (NMET) Fund, District Mineral Foundation (DMF) Fund and Goa Mineral Ore Permanent Fund Trust (GMOPFT) is subject to levy of GST and if held in affirmative, rate at which GST is payable in relation to extraction of iron. Held that— The royalty paid in respect of mining lease is classifiable under sub heading 997337- “Licensing services for the right to use minerals including its exploration and evaluation” and is subject to levy of GST @ 5% till 31.12.2018 and thereafter @ 18% under reverse charge basis. The contributions made to the District Mineral Foundation (DMF), the National Mineral Exploration Trust (NMET) and the Goa Mineral Ore Permanent Fund Trust (GMOPFT) are classifiable as above and rate of tax is also same. — Cosme Costa and Sons, In Re… [2020] 21 TAXLOK.COM 111 (AAR-Goa)