NMDC Limited ., In re
Date: February 22, 2019
Court: Authority for Advance Ruling
Bench: Chhattisgarh
Type: Advance Ruling
Subject Matter
GST applicable on the royalty paid by NMDC in respect of mining lease
Summary
1. Whether royalty paid in respect of mining lease can be classified under “Licensing for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on…
The applicant M/s P.K. Mahapatra, Assistant General Manager (Finance) NMDC Limited, ADMN Building Hilltop Road, Near CSD, 1st Floor, Bacheli Complex, Dantewada (South Bastar), Chhattisgarh GSTIN 22AAACN7325A1Z5 has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling in respect of the following question :- 1. Whether royalty paid in respect…