Wolkem Industries Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- March 25, 2019
- Type:
- Advance Ruling
Subject
GST on licensing services provided by the State Government for the right to use minerals is payable on reverse charge basis.
Summary
Q1. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Rajasthan to M/s Wolkem Industries Limited for which royalty is being paid? W…
Judgement
The issue raised by M/s Wolkem Industries Limited, E-101, Mewar Industrial Area, Madri, Udaipur, Rajasthan 313001, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(a) and (e), given as under : a. classification of goods and/or services or both; b. determination of the liability to pay tax on any goods or services or both. Further, the…