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        GST

        Assignment of the right to collect royalty by a State to a...

        Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable under RCM

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Assignment of the right to collect royalty by a State to a contractor is treated as a taxable licensing service, but Entry 65B in Notification No.12/2017 (as amended) exempts services to Excess Royalty Collection Contractors (ERCC) subject to reconciliation and end of contract certification; consequence: ERCCs obtain conditional exemption on the assigned right fees. Separately, statutory levies (royalty, seigniorage, DMF, MERIT) remain taxable under the Reverse Charge Mechanism and are payable by the quarry/mining leaseholders; consequence: ERCCs collect and remit these amounts but do not bear GST on them, although ERCCs must pay GST on collection/agency services they provide to the Government.
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