https://www.taxtmi.com/caselaws?id=376908 Royalty or dead rent paid for a mining lease is consideration for granting the right to use minerals, so it is classifiable as licensing services for the right to use minerals, including their exploration and evaluation, under Heading 9973 and sub-heading 997337. The service falls within the residual entry of Notification No. 11/2017-CT (Rate) and is taxable at 18% GST, split as 9% CGST and 9% SGST. Because the supply is made by Government in relation to licensing or leasing of natural resources, reverse charge applies under Notification No. 13/2017-CT (Rate), and the tax is payable by the recipient. en-us Fri, 15 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376908 Royalty or dead rent paid for a mining lease is consideration for granting the right to use minerals, so it is classifiable as licensing services for the right to use minerals, including their exploration and evaluation, under Heading 9973 and sub-heading 997337. The service falls within the residual entry of Notification No. 11/2017-CT (Rate) and is taxable at 18% GST, split as 9% CGST and 9% SGST. Because the supply is made by Government in relation to licensing or leasing of natural resources, reverse charge applies under Notification No. 13/2017-CT (Rate), and the tax is payable by the recipient. Case-Laws GST Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376908