Under the Service Code 997337, the Advance Authority of Ruling, Uttrakhand, has observed that the license for mining is to be obtained by any individual for the mining “services” which will be considered as service by the government and so the same will be covered by the Central Tax Rate Notification, Notification No. 11/2017 Sr. No. 257.
The judgment was issued by the Uttarakhand AAR (Authority for Advance Rulings 
Get to know about AAR (Authority for Advance Rulings) under GST India along with its mechanism. Also, we have described its objectives, powers, orders. Read More in the case of Kuldeep Singh Batola vs M/s Garhwal Mandal Vikas Nigam (GMVN) under which the AAR observed that the services provided by GMVN will be charged a GST at the rate of 18% by the applicant, Mr. Batola. The GST will be charged according to Service Code 997337 which provides the provisions related to mining stated under “right to use minerals including its exploration and evaluation”.
The judgment passed by the AAR (Authority for Advance Rulings will be applicable to all the cases of mining licenses arising from the financial year 2018. The chair of the AAR was held by Vipin Chandra and Amit Gupta, who said that the mining services provided for the period of 1st July 2017 till 31st December 2018 will be charged GST at the rate of 18% 
Grab the information of revised GST slab rates on consumer products in India, Although GST council finalized the slab rates like 5%, 12%, 18% and 28% just like any other service.
The ruling said, “We find that the issue of classification and applicable tax rate (on the date of passing the advance ruling) has already been decided by us vide ruling 04/2019-20 dated 12.07.2019 in the applicant’s own case wherein it was held that services rendered by M/s GMVN fall under residual entry 17(viii) covered under service code (Tanff) 997337 of serial no 257 of annexure appended to Notification 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) as” right to use minerals including its exploration and evaluation” and the said services rendered by M/s GMVN to the applicant attract GST 18% (as on date), however, the applicant has specifically sought advance ruling regarding rate of GST applicable on the said service during the period 01.07.2017 to 31.12.2018″.
