https://www.taxtmi.com/caselaws?id=375295 The ruling determined that the services for the right to use minerals, including exploration and evaluation, provided by the State of Haryana to M/s. United Mining Corporation were classified under group 99733, heading 9973. The royalty paid by the applicant was considered consideration for the transfer of the right to use minerals, attracting a 5% GST rate. The applicant was held liable to discharge the tax liability on a reverse charge basis for such services. en-us Tue, 14 Aug 2018 00:00:00 +0530 Thu, 06 Mar 2025 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375295 The ruling determined that the services for the right to use minerals, including exploration and evaluation, provided by the State of Haryana to M/s. United Mining Corporation were classified under group 99733, heading 9973. The royalty paid by the applicant was considered consideration for the transfer of the right to use minerals, attracting a 5% GST rate. The applicant was held liable to discharge the tax liability on a reverse charge basis for such services. Case-Laws GST Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375295