Gujarat Royalty on 'Black Trap' Mining: 18% GST Applicable via Reverse Charge, Service Code 999113.

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....Classification of services for which royalty paid - Rate of GST - appellant is required to pay Royalty to the Government of Gujarat by calculating an amount per Metric Ton of ‘Black Trap’ mined or a fixed amount per year - the service involved in the present case merit classification under Service Code 999113 as “Public administrative services related to the more efficient operation of business”. - Liable to GST @18% - GST is payable under Reverse Charge method - AAAR....