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Royalty paid to obtain license for mining lease from govt. for exploration of natural resources is taxed @ 18% GST

August 23, 2019[2019] 108 taxmann.com 373 (AAAR-RAJASTHAN)
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GST : Where applicant, engaged in business of mining of Soapstone and Dolomite, entered into a lease transfer agreement for obtaining mining lease from Government for exploration of natural resources like oil, hydrocarbons, iron ore, manganese etc., against consideration in form of annual license fee, lease charges, royalty, etc. to Government, activity undertaken by applicant is classifiable under heading 997337 taxable at rate of 18 per cent under entry No. 17(viii) of Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017

(Aravali Polyart (P.) Ltd., In re [2019] 103 taxmann.com 382 (AAR - RAJASTHAN) - Upheld)

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