Aravali Polyart Pvt. Ltd ., In re

Date: February 15, 2019

Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
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Subject Matter

Licensing services for right to use minerals including their exploration & evaluation fall under SAC 9973 37. Attract 18% GST

ClassificationReverse Charge Mechanism

Summary

The applicant entered in to a lease transfer agreement dated 07.04.2007 for obtaining mining lease and engaged in the business of mining of Soapstone and Dolomite. The Government provides license to various companies including Public Sector Undertaki…

Note:  Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The issue raised by M/s Aravali Polyart Pvt. Ltd., situated at A-251, B-l, Mewar Industrila Area, Road No. 1, Madri, Udaipur, Rajajsthan 31…

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