Deccan Cements Limited ., In re
Date: June 25, 2024
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): Mahesh Gowla, Mahipal Singh
Subject Matter
GST under RCM is applicable on Royalty Payments for Mining Lease
Summary
The applicant, a limited company involved in cement manufacturing, sought to expand its operations by acquiring a mining lease in Rajasthan. After being selected as a preferred bidder in a tender process for a limestone block, the company received a…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear th…