Classification of service - “Leasing service” against payment of Royalty - rate of GST - royalty for...

Classification of service - “Leasing service” against payment of Royalty - rate of GST - royalty for extraction of iron - till 31.12.2018 the rate of GST on the impugned services was applicable at the rate of tax as applicable to like goods involving transfer of title of goods i.e. 5% in the case of iron ore, the goods supplied by the applicant, and the rate of GST stands increased to 18% (CGST 9% + SGST 9% ) from 01.01.2019 onwards. - AAR .....

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