https://www.taxtmi.com/caselaws?id=367741 AAR Haryana ruled on GST classification and liability for mining lease services. The authority classified royalty/dead rent paid for mineral extraction rights under tariff 9973 (licensing services for right to use minerals) at 5% GST rate, matching the rate applicable on extracted stone boulders under HSN 2516. The mining company, not the state government, is liable to discharge GST under reverse charge mechanism as per Notification 13/2017-CT. The ruling clarified that services for mineral usage rights attract the same tax rate as supply of like goods involving title transfer. 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 AAR Haryana ruled on GST classification and liability for mining lease services. The authority classified royalty/dead rent paid for mineral extraction rights under tariff 9973 (licensing services for right to use minerals) at 5% GST rate, matching the rate applicable on extracted stone boulders under HSN 2516. The mining company, not the state government, is liable to discharge GST under reverse charge mechanism as per Notification 13/2017-CT. The ruling clarified that services for mineral usage rights attract the same tax rate as supply of like goods involving title transfer. Case-Laws GST Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367741