Case Law HAR/HAAR/R/2018-19/03
Pioneer Partners ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- June 29, 2018
- Type:
- Advance Ruling
Subject
5% GST applicable on Royalty to Govt for right to use minerals
ClassificationReverse Charge Mechanism
Summary
The applicant has been granted a mining lease for extracting “Stone along with associated minor minerals” at village “Pichopa Kalan”, Distt. Bhiwani, Haryana by the State Government. The applicant wants to understand what is t…
Judgement
1. As per submission of facts, M/s Pioneer Partners is a partnership firm under the provisions of the Partnership Act 1932 and is also registered under the provisions of the Central Goods and Services Tax Act 2017 read with the provisions of the Haryana State Goods and Services Tax Act 2017 (hereinafter known as the “Assessee/Applicant”). 2. That applicant is engaged in business of min…