AAR: Royalty for extraction of minerals attracts same rate of CGST as on supply of like goods

Uttrakhand AAR holds that payment of royalty by applicant to State Government for extraction of minerals (Reta, Bazri, Boulders) from river bed in the forest area of Uttarakhand and subsequent sale of it to buyers in open market during the period July 01, 2017 to December 31, 2018 attracts GST at 5%; Notes that both the transfer of title of goods and supply of service attracts the same rate of central tax i.e. 5% w.e.f. January 01, 2019: States that issue is decided by the Au...