Royalty Payments for Sand Excavation Not Subject to GST Recovery Following Supreme Court Precedent

The HC restrained recovery of GST on royalty paid for sand excavation, following an SC precedent that distinguishes royalty from land revenue and holds it as non-taxable. The court issued a stay on GST recovery actions related to royalty payments for mining activities, with the stay application returnable on July 5, 2022.

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The Rajasthan High Court cited a Supreme Court decision stating that royalty is separate from land revenue and not taxable. The court restrained recovery of GST on royalty paid for sand excavation. Stay application returnable on 5.7.2022.

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