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TaxReply India Pvt Ltd

NMDC LIMITED
(Authority for Advance Ruling, Chhatisgarh)

Hon'ble Judges:

KALPANA TIWARI
RAJESH KUMAR SINGH
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

NMDC LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Chhatisgarh

Date Feb 22, 2019
Order No.

STC/AAR/09/2018

Citation

2019(2) TAXREPLY 621
Original Order
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ORDER

The applicant M/s P.K. Mahapatra, Assistant General Manager (Finance) NMDC Limited, ADMN Building Hilltop Road, Near CSD, 1st Floor, Bacheli Complex, Dantewada (South Bastar), Chhattisgarh GSTIN 22AAACN7325A1Z5 has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling in respect of the following question:- 1. Whether royalty paid in respect of mining lease can be classified under "Licensing for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods". 2. Determination of the liability to pay tax on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration trust (NMET) as per MMDR Act, 1957. 2. Facts of the case:- I. The Applicant NMDC Limited is a state-controlled mineral producer of the Government of India. It is owne....

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