2019 (4) TMI 1940

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....vant facts having a bearing on the question raised: 1.1 The applicant company M/s Kayden Investments Pvt. Ltd. is engaged in mining of mineral (Stones along with associated minor minerals). It extracts minerals as per the mining contract awarded by the State Government of Haryana. 1.2 The company is awarded with one mining contract from the State Government in respect of minor mineral mines ....

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....However, the company being the recipient of service (applicant) is liable to pay GST on the Mineral Mining Rights awarded by the Haryana Government on Reverse Charge Mechanism (RCM) basis pursuant to Notification No. 3/2018-Cental Tax (Rate). 1.7 Royalty or Renting of Immovable property is subjected to GST at the rate of 18% in common circumstances as the residual category of services. 1.8 T....

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....lassified under the same category as for the extracted raw material and subjected to GST at the rate of 5% only, instead of being classified under the Residual category. 2. Applicant's Question: 2.1 Since, the applicant is the person responsible to pay GST on the Mineral Mining Rights in lieu of which royalty is being paid, at what GST rate should it discharge its GST liability whether a....