AAAR: Royalty paid to Govt. for mining lease service taxable at 18% GST under RCM

Odisha AAAR holds that royalty paid to Govt. for mining lease service for the period July 2017 to December 2018 merits classification under the heading 997337 as “Licensing services for the right to use minerals including its exploration and evaluation”, taxable at 18%; States that, in the case of mining lease granted by Govt. in favour of any licensee, there is a transfer of right to exploit the minerals lying under the leasehold area and to appropriate the exploit; Note...