NMDC Limited ., In re
Date: September 21, 2020
Subject Matter
Value of licensing services for right to use minerals includes royalty, DMF(District Mineral Foundation) and NMET contributions.
Summary
a. Whether the royalty paid in respect of Mining Lease can be classified as “Licensing services for Right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicab…
1. M/s N.M.D.C Ltd, (called as the ‘Applicant’ hereinafter), Donimalai Township, Donimalai, Sandur Taluk, Ballari District, having GSTIN number 29AAACN7325A1ZR, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 & IGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applican…