https://www.taxtmi.com/caselaws?id=305354 The Advance Ruling Authority of Jharkhand classified the services provided by the State of Jharkhand to the applicant under group 99733, heading 9973. A GST rate of 5% (2.5% CGST + 2.5% JGST) was determined to be applicable to these services for which royalty is paid. This decision was based on the interpretation of relevant provisions of the CGST Act, 2017, and the State Tax notification, providing clarity on the tax liability concerning mining activities and royalty payments. en-us Fri, 20 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305354 The Advance Ruling Authority of Jharkhand classified the services provided by the State of Jharkhand to the applicant under group 99733, heading 9973. A GST rate of 5% (2.5% CGST + 2.5% JGST) was determined to be applicable to these services for which royalty is paid. This decision was based on the interpretation of relevant provisions of the CGST Act, 2017, and the State Tax notification, providing clarity on the tax liability concerning mining activities and royalty payments. Case-Laws GST Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305354