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The service namely “Licensing services for the right to use minerals including its exploration and evaluation” is classified under Service Code (Tariff) 997337.

Classification of Service — Applicant is seeking an advance ruling on following issue: (a) Classification of service provided by Garhwal Mandal Vikas Nigam (herein after referred to as GMVN) to Shri Ajay Kumar Dabral in terms of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017; (b) Whether the said service classified under Service Code (Tariff) 9973, specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or as any other service under the said chapter; © Rate of GST for the period 01.07.2017 to 31.12.2018 on services provided by M/s. Garhwal Vikas Nigarn to Shri Ajay Kumar Dabral for which royalty is being paid. Held that— (i) The services rendered by GMVN is covered under serial no. 257 of Annexure appended to Notification No. 11/2017-CentraI Tax (Rate) dated 28.06.2017 (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) 997337. (iii) The services rendered by M/S GMVN to the applicant during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods i.e 5%.

Ajay Kumar Dabral, In Re… [2020] 20 TAXLOK.COM 143 (AAR-Uttarakhand)