The KCP Limited

1) Admissibility of Input Tax Credit of tax paid on inputs/ input services

2) Used in manufacturing cement  which is in turn used for setting up a Silo, and other bought out items used for setting up a Silo.

3) Classification of royalty paid in respect of Mining lease under ‘Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods’.