18% GST applicable on Royalty Paid for Licensing Services for Right to Use Minerals including its Exploration and Evaluation: AAR [Read Order]

The Gujarat Authority of Advance Ruling (AAR) ruled that 18% of GST is applicable to the royalty paid for Licensing services for the right to use minerals including its exploration and evaluation. The applicant, M/s. Raj Quarry Works is a partnership company. The applicant is carrying out mining activity on a plot of land leased […]

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