https://www.taxtmi.com/caselaws?id=379054 The case involved the classification of services provided by the State of Rajasthan for mining activities and the applicability of GST rates on these services. The applicant argued for a lower GST rate based on the nature of the service, while the jurisdictional officer contended for a higher rate. The authority ruled that the services fell under a specific category attracting an 18% GST rate and that the applicant was liable to discharge the tax under the reverse charge mechanism. The applicant's activity was classified under Licensing services for the right to use minerals, and the GST rate applicable was 18%. en-us Mon, 25 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379054 The case involved the classification of services provided by the State of Rajasthan for mining activities and the applicability of GST rates on these services. The applicant argued for a lower GST rate based on the nature of the service, while the jurisdictional officer contended for a higher rate. The authority ruled that the services fell under a specific category attracting an 18% GST rate and that the applicant was liable to discharge the tax under the reverse charge mechanism. The applicant's activity was classified under Licensing services for the right to use minerals, and the GST rate applicable was 18%. Case-Laws GST Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379054