Royalty paid to obtain license for mining lease f is taxed @ 18% GST GST - Applicant is engaged in the business of mining of soapstone and dolomite and royalty on behalf of the State government is collected by M/s Shivganga Minerals P Ltd. from applicant - AAR held that the activity undertaken is leasing or rental services classifiable under SAC 9973 37, Sr. no. 17(viii) of 11/2017-CTR, @18% GST under reverse charge mechanism - appeal to AAAR. Held: Appellant is not sure as to which sub-entry of Entry no. 17 of notification 11/2017-CTR is applicable in their case and are pursuing each and every sub-entry which prescribes minimum rate of tax i.e. rate of tax equal to the rate on supply of soapstone and dolomite which is 5% - AAAR has no hitch in determining that the impugned service is covered under the revised entry no. (viii) of 11/2017-CTR with the service description ‘Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (visa) above” attracting GST @18%: AAAR We uphold the Advance Ruling rendered by the Rajasthan Authority' for Advance Ruling, Goods and Services Tax, Jaipur vide their Ruling No. RAJ/AAR/2018-19/34dated 15.02.2019, in respect of Services received by the Appellant winch has been held as taxable @ 18% under entry7 No. I7(viii) of the Notification No. 11/2017- Central Tax(Rate) dated 28.06.2017 . Consequently, the Appeal filed by the Applicant/Appellant i.eM/s Aravali Polyart (P) Ltd., Udaipur is not legally sustainable and hence is liable to bedismissed and wre hold accordingly