https://www.taxtmi.com/caselaws?id=299102 AAR Jharkhand ruled that services for right to use minerals including exploration and evaluation provided by State Government attract GST at same rate as supply of like goods. Royalty/dead rent paid by mining lessee constitutes consideration for transfer of right to use minerals under notification 11/2017-CT (Rate). Iron ore and manganese ore extraction services classified under HSN 2601 and 2602 attract 5% GST (2.5% CGST + 2.5% JGST) as per Schedule-I of the notification. en-us Thu, 22 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299102 AAR Jharkhand ruled that services for right to use minerals including exploration and evaluation provided by State Government attract GST at same rate as supply of like goods. Royalty/dead rent paid by mining lessee constitutes consideration for transfer of right to use minerals under notification 11/2017-CT (Rate). Iron ore and manganese ore extraction services classified under HSN 2601 and 2602 attract 5% GST (2.5% CGST + 2.5% JGST) as per Schedule-I of the notification. Case-Laws GST Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299102