R.V Minerals ., In re
Date: January 30, 2024
Subject Matter
Classification of goods and services for the consideration charged from the customers for supplying aggregates and recovering royalty charges
Summary
1. Question: What is the classification of goods and services for the consideration charged from the customers for supplying aggregates and recovering royalty charges? Answer : The royalty charges collected by the applicant would fall under SAC 99733…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods & Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in parimateria and have the same provisions i…