AAR Haryana: Mineral mining rights liable to GST

Mineral mining rights granted by the government will be liable to the goods and services tax (GST) at the rate applicable on the supply of the extracted raw material, the  Haryana Authority for Advance Rulings has ruled. The decision should ease the mining sector’s tax burden and clear the ambiguity over whether such rights are liable to be taxed at the rate applicable to the supply of these…