M/s Broadson Commodities Pvt. Ltd.
GST AAARAAAR/01/2021
Case summary
From the record, as published by the registry
Recorded against
(a) the service by way of grant of mining rights by the State Government is classifiable under heading 997337, (b) the said service is covered by serial number 17 of notification number 11/2017 Central/StateTax (Rate), dated 28.06.2017, and (c) the said service is taxable at the rate of 18% (9% CGST + 9% SGST) during the period 01.07.2017 to 31.12.2018; Post 1 January, 2019 no dispute remains, it is taxable at the rate of 18% (9% CGST + 9% SGST).
Filed asAppellate Ruling2021
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