Held - 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 falls under residual entry 17 (viii) covered under service code (Tariff) 997337 of serial no. 257 of annexure appended to Notification 11/2017-CentraI Tax (Rate) dated 28.06.20.....

Held - In the given transaction, mining contract has been awarded to the applicant for right to use minerals namely “Stone along with associated minor minerals”. Hence, it is argued that the services received by the applicant from state government in respect of grant mining contract are classifiable under sub heading 997337 as covered under entry 257 of the annexure appended to the notification No. 11/2017-CT (Rate) dated 28.06.2017. Furth.....