https://www.taxtmi.com/caselaws?id=405315 The Authority for Advance Ruling (AAR) classified the service provided by the Government of Uttar Pradesh under "Licensing services for the right to use minerals including its exploration and evaluation" at Serial No. 257, Heading 9973, Group 99733, sub-heading 997337. The service attracts a GST rate of 18% (9% CGST + 9% SGST) as per Notification No. 11/2017-CT (Rate). This ruling aligns with similar decisions from other states and the clarification by the Commissioner, SGST, Uttar Pradesh, regarding the GST rate on royalty received by the State Government. en-us Tue, 07 Jul 2020 00:00:00 +0530 Mon, 09 Aug 2021 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405315 The Authority for Advance Ruling (AAR) classified the service provided by the Government of Uttar Pradesh under "Licensing services for the right to use minerals including its exploration and evaluation" at Serial No. 257, Heading 9973, Group 99733, sub-heading 997337. The service attracts a GST rate of 18% (9% CGST + 9% SGST) as per Notification No. 11/2017-CT (Rate). This ruling aligns with similar decisions from other states and the clarification by the Commissioner, SGST, Uttar Pradesh, regarding the GST rate on royalty received by the State Government. Case-Laws GST Tue, 07 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405315