https://www.taxtmi.com/article/detailed?id=9758 Advance ruling concerned GST on royalties for iron ore mining under reverse charge for July 2017-December 2018. AAR members differed on jurisdiction over past supplies; AAAR treated the mining licence and royalty payments as a continuous activity within AAR/AAAR jurisdiction. Relying on Notification No. 27/2018 and GST Council materials to ascertain legislative intent, AAAR concluded that licensing services granting the right to use minerals, including exploration and evaluation, are taxable and governed by the rate prescribed in the notification for the period. en-us Tue, 20 Apr 2021 12:56:08 +0530 Tue, 20 Apr 2021 12:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9758 Advance ruling concerned GST on royalties for iron ore mining under reverse charge for July 2017-December 2018. AAR members differed on jurisdiction over past supplies; AAAR treated the mining licence and royalty payments as a continuous activity within AAR/AAAR jurisdiction. Relying on Notification No. 27/2018 and GST Council materials to ascertain legislative intent, AAAR concluded that licensing services granting the right to use minerals, including exploration and evaluation, are taxable and governed by the rate prescribed in the notification for the period. Articles Goods and Services Tax - GST Tue, 20 Apr 2021 12:56:08 +0530 https://www.taxtmi.com/article/detailed?id=9758