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Gst on upfront feed

Bibhu Tripathy

sir,

Whether GST on upfront fees paid on the lease of mines granted during March 2020 is payable.

with regards

GST Applies to Upfront Fees for Mining Leases Post-April 2016, Exemption Not Applicable: Notification 12/2017-Central Tax A discussion on a forum addresses whether Goods and Services Tax (GST) applies to upfront fees paid for a mining lease granted in March 2020. Participants debate the applicability of various GST notifications and circulars. One contributor references Notification 12/2017-Central Tax, suggesting that GST is payable on such upfront charges since mining leases are not covered by the exemption. Another participant concurs, noting that exemptions are conditional and do not apply to leases assigned after April 1, 2016. The final consensus indicates that GST is indeed payable on these upfront fees. (AI Summary)
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