AAR: Royalty paid to State Govt. for mining lease liable to 18% GST on reverse charge basis

Rajasthan AAR holds the applicant liable to pay GST under reverse charge basis for assignment of rights to use the natural resources on which it pays royalty; Observes that the service, undertaken by the applicant, is classifiable under 997337, under item (viii) of Sl. No. 17 of Notification No. 11/2017-Central Tax (Rate) attracting 18% GST; Further observes that the applicant is receiving leasing/ licensing services from Govt. of Rajasthan hence, provisions of reverse charge...