Aravali Polyart Pvt. Ltd ., In re
Date: May 30, 2019
Subject Matter
Licensing services for right to use minerals including their exploration & evaluation fall under SAC 9973 37. Attract 18% GST. AAR Ruling upheld.
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…
At the outset, we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has been fi…