https://www.taxtmi.com/caselaws?id=383117 The State of Rajasthan's service to the applicant, involving royalty payment, is classified under Service Code 997337. The GST rate applicable is 18% (SGST 9% + CGST 9%). The applicant must pay GST on a reverse charge basis under Notification No. 13/2017-CT (Rate) and is not exempt like the Excess Royalty Collection Contractor (ERCC) under Notification No. 14/2018-CT (Rate). en-us Fri, 17 May 2019 00:00:00 +0530 Mon, 10 Mar 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383117 The State of Rajasthan's service to the applicant, involving royalty payment, is classified under Service Code 997337. The GST rate applicable is 18% (SGST 9% + CGST 9%). The applicant must pay GST on a reverse charge basis under Notification No. 13/2017-CT (Rate) and is not exempt like the Excess Royalty Collection Contractor (ERCC) under Notification No. 14/2018-CT (Rate). Case-Laws GST Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383117