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GST Applicability on Royalty paid on Sand Purchase.

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(Querist)
06 February 2021 Kindly clarify whether GST would be applicable on Royalty paid for Sand Purchase. if yes what will be the rate on it? Kindly answer the query as soon as possible.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
06 February 2021 Yes, 18% gst applicable.

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