Ajay Kumar Dabral ., In re
Date: January 6, 2020
Subject Matter
Licensing services for the right to use minerals including its exploration and evaluation is classified under Service Code (Tariff) 9973 37
Summary
(i) The services rendered by GMVN is covered under serial no. 257 of Annexure appended to Notification No. 11/2017-Central Tax (Rate) dated 06.2017 (amended from time to time) as “Licensing services for the right to use minerals including its e…
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by Shri Ajay Kumar Dabral, Village-Rampur, Selaqui, Dehradun-Uttarakhand seeking an advance ruling on following issue: (a) Classification of service provided by Garhwal Mandal Vikas Nigam (herein after referred to as GMVN) to Shri Ajay Kumar…