Mineral Usage Licensing Services Classified Under Tariff 9973 37, Subject to 18% GST Rate for Exploration and Evaluation.

Classification of services - services for the right to use minerals including its exploration and evaluation - The service namely “Licensing services for the right to use minerals including its exploration and evaluation” is classified under Service Code (Tariff) 9973 37 - Liable for GST @18% - AAR .....

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