AAR : 'Right-to-use' minerals including exploration and evaluation, taxable at 5% under reverse charge

Haryana AAR holds that services for ‘right to use’ minerals including its exploration and evaluation, is included in group 99733 under heading 9973, as per Sr. No. 257 of Annexure appended to Notification No. 11/2017- Central Tax (Rate), taxable at 5%; States that royalty/ dead rent paid is consideration against transfer of such rights as per lease granted by Govt. to applicant, engaged in business of mining of boulders and extraction of minor minerals; Elucidat...