Broad Son Commodities Pvt. Ltd ., In re
Date: September 30, 2020
Subject Matter
Service by way of grant of mining rights by the State Government is classifiable under heading '9973 37'
Summary
The order dated 29.09.2020 passed by AAR Bihar vide memo no 1817 dated 29.09.2020 is set aside It is hereby held that: (a) the service by way of grant of mining rights by the State Government is classifiable under heading 997337, (b) the said service…
Salient features of the case are as follows, in brief: 1.1 M/S Broadson Commodities Pvt. Ltd. having GSTIN: 10AABCB0310L3ZH, (hereinafter referred to as the”Respondent”), filed an application for advance ruling before Authority for Advance Ruling, Bihar (hereinafter referred to as the “AAR Bihar”)under Section 97 of CGST Act, 2017 and Section 97 of the BGST Act, 2017. 1.2 T…