https://www.taxtmi.com/caselaws?id=393095 The case involved determining the classification and GST rate for services provided by Garhwal Mandal Vikas Nigam (GMVN) related to the right to use minerals. The court classified the service under Service Code 9973 37 as "Licensing services for the right to use minerals including its exploration and evaluation." The GST rate for these services was set at 18% (9% CGST + 9% SGST) based on the residual entry of Notification No. 11/2017-Central Tax (Rate). Previous rulings from Haryana and Chhattisgarh were considered but deemed irrelevant due to subsequent amendments. en-us Fri, 12 Jul 2019 00:00:00 +0530 Thu, 05 Mar 2020 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393095 The case involved determining the classification and GST rate for services provided by Garhwal Mandal Vikas Nigam (GMVN) related to the right to use minerals. The court classified the service under Service Code 9973 37 as "Licensing services for the right to use minerals including its exploration and evaluation." The GST rate for these services was set at 18% (9% CGST + 9% SGST) based on the residual entry of Notification No. 11/2017-Central Tax (Rate). Previous rulings from Haryana and Chhattisgarh were considered but deemed irrelevant due to subsequent amendments. Case-Laws GST Fri, 12 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393095