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GMVN's Mineral Extraction Services: Sand, Gravel, Boulders Taxed at 5% GST Under Chapters 2505, 2517, 25169020.

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....Classification of services - Permission to extract accessory minerals (sand, gravel boulders) on payament of fees - service provided by Garhwal Mandal Vikas Nigam (GMVN) - Classifiable under Chapter 2505, 2517 and Chapter 25169020 as case may be - Rate of GST is 5% during the relevant period.....