Case LawCG/AAAR/ 01/2019-20
NMDC Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Chhattisgarh
- Date:
- June 4, 2019
- Type:
- Advance Ruling
- Members:
- Reena Kangale, Vinod Saxena
Subject
GST applicable on the royalty paid by NMDC in respect of mining lease. AAR ruling upheld.
Classification
Summary
1. Whether royalty paid in respect of mining lease can be classified under “Licensing for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on…
Judgement
The appellant M/s P.K. Mahapatra, Assistant General Manager (Finance) NMDC Limited, ADMN Building Hilltop Road, Near CSD, 1st Floor, Bacheli Complex, Dantewada (South Bastar) Chhattisgarh GSTIN 22AAACN7325A1Z5 has filed this appeal u/s 100 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advnce ruling in respect of the following question:- What is the Appellant’s liability t…