https://www.taxtmi.com/schedules?id=10260 State Government services assigning the right to collect royalty to an Excess Royalty Collection Contractor (ERCC) are GST exempt. At contract end the ERCC must submit an account and certify whether GST deposited by mining lease holders on royalty exceeds the GST exempted on the assignment service. If GST paid by mining lease holders is less than the exempted amount, the exemption is limited to the GST paid by the leaseholders and the ERCC must pay the shortfall between the exempted GST and the GST actually paid by the mining lease holders. en-us Mon, 30 Jul 2018 12:50:00 +0530 Wed, 10 Nov 2021 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/schedules?id=10260 State Government services assigning the right to collect royalty to an Excess Royalty Collection Contractor (ERCC) are GST exempt. At contract end the ERCC must submit an account and certify whether GST deposited by mining lease holders on royalty exceeds the GST exempted on the assignment service. If GST paid by mining lease holders is less than the exempted amount, the exemption is limited to the GST paid by the leaseholders and the ERCC must pay the shortfall between the exempted GST and the GST actually paid by the mining lease holders. Schedules GST Mon, 30 Jul 2018 12:50:00 +0530 https://www.taxtmi.com/schedules?id=10260