GST on royalty paid in respect of mining lease
The royalty paid by M/s NMDC in respect of mining lease is classifiable under sub heading 997337 ; Licensing services for the right to use minerals including its exploration and evaluation (covered under entry no. 17 of Notification No. 11/2017 (Rate), dated, attracting GST at the same rate as applicable for the supply of like goods involving transfer of title in goods, under