https://www.taxtmi.com/caselaws?id=440246 The AAR Kerala ruled that a contract between the State Government and a business entity for extracting sand and mud from a dam reservoir constitutes a service supply from the government to the applicant. The service falls under SAC 997337 (licensing services for mineral rights) and attracts 18% GST. The applicant, as the recipient of service from the State Government, is liable to pay GST on reverse charge basis under Notification No. 13/2017 on the Rs. 15 crores consideration. The exemption claim under Entry No. 3 of Notification No. 12/2017 was rejected as the applicant was receiving services from, not providing services to, the government. en-us Mon, 20 Feb 2023 00:00:00 +0530 Fri, 18 Apr 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440246 The AAR Kerala ruled that a contract between the State Government and a business entity for extracting sand and mud from a dam reservoir constitutes a service supply from the government to the applicant. The service falls under SAC 997337 (licensing services for mineral rights) and attracts 18% GST. The applicant, as the recipient of service from the State Government, is liable to pay GST on reverse charge basis under Notification No. 13/2017 on the Rs. 15 crores consideration. The exemption claim under Entry No. 3 of Notification No. 12/2017 was rejected as the applicant was receiving services from, not providing services to, the government. Case-Laws GST Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440246