KSC Buildcon Private Limited ., In re
Date: May 14, 2020
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): J P Meena, Hemant Jain
Subject Matter
Support Service to Mining is covered under SAC 9986 22 and attracts GST@18%
Summary
The applicant has not taken lease of the mining land, in fact, whatever material is extracted, be it mineral or overburden material, is owned by M/s AMP. It seems that M/s AMP has engaged applicant mainly to do mining work on his behalf and extract t…
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 provisions of both the CGST Act and the RGST Act are the same except for certain provisi…