https://www.taxtmi.com/caselaws?id=367741 Grant of a mining lease conferring the right to use minerals, including exploration and evaluation, is classified as licensing services under heading 9973, group 99733 of Notification No. 11/2017-CT (Rate). The royalty or dead rent paid for this mineral-rights service attracts GST at the same rate as the corresponding extracted mineral goods, which in this case is 5%. Where the service is supplied by the Government, GST is payable by the recipient under reverse charge mechanism under Notification No. 13/2017-CT (Rate). en-us Fri, 29 Jun 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367741 Grant of a mining lease conferring the right to use minerals, including exploration and evaluation, is classified as licensing services under heading 9973, group 99733 of Notification No. 11/2017-CT (Rate). The royalty or dead rent paid for this mineral-rights service attracts GST at the same rate as the corresponding extracted mineral goods, which in this case is 5%. Where the service is supplied by the Government, GST is payable by the recipient under reverse charge mechanism under Notification No. 13/2017-CT (Rate). Case-Laws GST Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367741