Case LawRAJ/AAR/2020-21/03
KSC Buildcon Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- May 14, 2020
- Type:
- Advance Ruling
- Members:
- J P Meena, Hemant Jain
Subject
Support Service to Mining is covered under SAC 9986 22 and attracts GST@18%
Classification
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…
Judgement
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…