Service of allotment of specified area for extraction of minerals is classifiable under SAC 997337

GST : Where the Government had allotted specified areas to Garhwal Mandal Vikas Nigam (GMVN) to extract accessory minerals (sand, gravel, boulders) from the same and GMVN further allotted said work to the applicant against some consideration and GMVN is paying prescribed fee as royalty to the Government from said consideration, services rendered by GMVN to the applicant is covered under heading No 997337 under serial No. 257 of annexure appended to Notification No. 11/2017- Central Tax (Rate),

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