Ramandeep Upkarsingh Bindra (Black Rock Crusher) ., In re
Date: November 27, 2025
Subject Matter
Royalty for Mining Lease Classified as Licensing Service for Mineral Use, Taxable at 18% Under RCM
Summary
The Authority for Advance Ruling (AAR) has determined that royalty paid for mining leases is a consideration for licensing services for the right to use minerals , classified under SAC 997337. These services are taxable at 18% (9% CGST + 9% SGST) und…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGS…