https://www.taxtmi.com/caselaws?id=396146 The Authority for Advance Rulings determined that the services provided by the government body, involving the extraction of minerals and payment of royalty to the Government of Uttarakhand, would attract GST at 5% until 31.12.2018 and at 18% from 01.01.2019 onwards based on the transfer of title in goods. The ruling was based on the classification and applicable rates of GST for the goods involved, such as sand, gravel, and stone boulders. en-us Fri, 29 May 2020 00:00:00 +0530 Tue, 15 Jun 2021 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396146 The Authority for Advance Rulings determined that the services provided by the government body, involving the extraction of minerals and payment of royalty to the Government of Uttarakhand, would attract GST at 5% until 31.12.2018 and at 18% from 01.01.2019 onwards based on the transfer of title in goods. The ruling was based on the classification and applicable rates of GST for the goods involved, such as sand, gravel, and stone boulders. Case-Laws GST Fri, 29 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396146