AAR : Mining services of ‘Boulders’ from Govt. classifiable under heading 9973, taxable at 5% under reverse charge

Haryana AAR holds that the services involving mining of boulders and extraction of minor minerals, by the State of Haryana to the applicant is covered under Sr. no. 257 appended to Notification 11/2017 CT (rate) which includes ‘the service for the right to use minerals including its exploration and evaluation’ under group 99733 under heading 9973; Notes that royalty/dead rent paid/payable to the Govt. by applicant is a consideration against transfer of right to use minera...