Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016. — GST rate 0%

As per Notification 12/2017 (amended by 16/2025), services provided by the central government, state government, union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the central government, state government, union territory or local authority before the 1st april, 2016. classified under SAC Heading 9991 or Heading 9973 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in instalments, for assignment of right to use such natural resource..