NMDC Limited ., In re
Date: July 18, 2019
Subject Matter
Service by way of granting of license to extract minerals shall be classified under Tariff Heading 99733
Summary
In respect of the first question raised by the Applicant regarding the classification of service by way of granting of license to extract minerals, we rule that the said service shall be classified under Tariff Heading 99733. In respect of the second…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/s. NMDC Limited (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for…