Vinayak Stone Crusher ., In re
Date: May 17, 2019
Subject Matter
Service provided by the State of Rajasthan to the applicant for which royalty is being paid is classifiable under SAC 9973 37
Summary
The applicant has been granted a mining lease for extracting “Rough Boulder of Stone. In this regard, the applicant sought to know the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.20…
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. At the outset, we would like to make it clear that the provision of both the CGST Act and the RGST Act are the same e…