AAR : Royalty paid to Govt. for assignment of mining lease, taxable at 18%, under reverse charge

Mar 15,2019

Rajasthan  AAR holds that ‘royalty’/’dead rent’ paid to Govt. for assignment of rights for obtaining mining lease is taxable at 18% under Sr. No. 17 of Notification No. 11/2017-Central Tax (Rate); Rejects contention of applicant that said services would attract GST rate of 5% as applicable on supply of mineral (soapstone and dolomite) which is being extracted through such mining; Observes that payment of such dead rent/ royalty is a supply of ‘Licensing service...

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