Grant of Mineral Extraction Rights Against Royalty Amounts to Service Taxable at 18% Under RCM
Grant of Mineral Extraction Rights Against Royalty Amounts to Service Taxable at 18% Under RCM Issue Whether the grant of Short-Term Permits (STP) under Rule 51 of the Rajasthan Minor Mineral Concession Rules, 2017 to extract minor minerals against royalty constitutes a supply of service under SAC 997337 (Heading 9973), and whether the recipient is… Read More »