Mining Lease for Stone & Minor Minerals Falls Under Heading 9973, Sub-Heading 997337, Attracting 18% GST Rate.

Classification of Supply - services or not - rate of GST - mining lease for extracting “Stone along with associated minor minerals” - Thus, the activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental services, with or without operator), as mentioned in the annexure at Serial No. 257 (Licensing services for the right to use minerals including its exploration and evaluation) sub-heading 997337 - The activity attracts 18% GST - AAR .....

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