AAR: Licensing services for ‘right to use minerals’, taxable at 18% under reverse charge basis

Andhra Pradesh AAR holds that receipt of licensing/leasing services from AP Govt. is classifiable as “Licensing services for the right to use minerals including its exploration and evaluation” at Sr. No. 257, Heading 9973, Group 99733, sub-heading 997337 of annexure “Scheme of classification of Services to Notification No. 11/2017-CT (Rate) dated June 28, 2017; Rejects applicant’s plea that said activity shall be classifiable under Sr. No. 17(i) to (v) for which the r...