Case LawJHR/AAR/2019-20/06/64
Dhirajlal Velji Atha (HUF) ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Jharkhand
- Date:
- August 22, 2019
- Type:
- Advance Ruling
- Members:
- Pradhuman Badri Prasad Meena, Ram Chandra Prasad Barnwal
Subject
GST on royalty payable to the Government for transfer of right to use minerals
Classification
Summary
Q1. What is the classification of service provided by the State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below? Ans. – The services for the right to use minerals including its explor…
Judgement
Note: Under Section 100 of the JGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of JGST Act 2017, within a period of 30 days from the date of service of this order. The applicant M/s DHIRAJLAL VEUI ATHA is a HUF Being its legal name and the trade name being M/s AJITABURU IRON AND MANGANESE MINES OF DEVKABAI VEUI is reg…