Ajay Kumar Singh ., In re
Date: July 7, 2020
Subject Matter
Mining lease service granted by Government attracts 18% GST under SAC '9973 37'. GST payable under RCM.
Summary
1. Government provides license to various companies for exploration of natural resources. For this, the licensee company is required to pay the consideration to the Government in the form of annual licensing fee, lease charge, royalty, dead rent etc.…
1) M/s Ajay Kumar Singh, Village- Kajiyapur, Shop 1, Ram Nagar, Barabanki, Uttar Pradesh – 225 304 (here in after called the applicant) is a registered assessee under GST having GSTN: 09CHMPS9167D3ZL. 2) The applicant is engaged in the business of sand mining and have been granted mining lease for extraction of sand at Basti District. The said product is classifiable under tariff heading 250…