https://www.taxtmi.com/caselaws?id=396143 The State Government's service of granting the right to use minerals to a mining applicant was classified under Heading 9973, sub-heading 997337, as "Licensing services for the right to use minerals." The service attracted an 18% GST rate (9% CGST + 9% SGST) based on clarificatory notifications. The applicant was deemed liable to discharge the GST under the reverse charge mechanism as they did not fall under the exclusion clause for renting immovable property, as per Notification No. 13/2017-CT(Rate). en-us Tue, 19 May 2020 00:00:00 +0530 Tue, 03 Nov 2020 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396143 The State Government's service of granting the right to use minerals to a mining applicant was classified under Heading 9973, sub-heading 997337, as "Licensing services for the right to use minerals." The service attracted an 18% GST rate (9% CGST + 9% SGST) based on clarificatory notifications. The applicant was deemed liable to discharge the GST under the reverse charge mechanism as they did not fall under the exclusion clause for renting immovable property, as per Notification No. 13/2017-CT(Rate). Case-Laws GST Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396143