AAR : ‘Royalty' for mining lease & ‘Contribution to Trusts’ liable to GST under Reverse charge

Chhattisgarh AAR holds that the royalty paid by the applicant in respect of mining lease is rightly classifiable under ‘Licensing services for the right to use minerals including its exploration and evaluation’ under SAC 997337 (covered under entry no 17 of Notification no 11/2017( rate) dated June 28,2017 attracting GST at same rate as applicable for the supply of like goods involving transfer of title in goods under reverse charge basis; Notes that Sec 9B and 9C mandate...