AAR: Licensing services for right to use/extract accessory minerals taxable at 18%

Uttarakhand AAR observes that Licensing services for the right to use/extract minerals including its exploration and evaluation is classifiable under Service Code 997337, covered under Sr. No. 257 of Annexure appended to Notification No. 11/2017-Central Tax (Rate); Finds that the Govt. of Uttarakhand has allotted specified areas to Garhwal Vikas Nigam (GMVN) to extract accessory minerals (sand, gavel, boulders) from the same and are required to pay prescribed fees to the...