https://www.taxtmi.com/caselaws?id=387607 The Authority held that royalty payments for quarrying/mining leases constitute a taxable supply of service under the CGST and KGST Acts. The payments are considered part of the consideration for licensing services for the right to use minerals, classified under Head 9973. Prior to December 31, 2018, the tax rate was 5%, and from January 1, 2019, it is 9% CGST and 9% SGST. Contributions to the District Mineral Foundation (DMF) are also subject to GST as they are linked to royalty payments and form part of the taxable value of the service provided by the government. en-us Sat, 21 Sep 2019 00:00:00 +0530 Tue, 28 Jan 2020 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387607 The Authority held that royalty payments for quarrying/mining leases constitute a taxable supply of service under the CGST and KGST Acts. The payments are considered part of the consideration for licensing services for the right to use minerals, classified under Head 9973. Prior to December 31, 2018, the tax rate was 5%, and from January 1, 2019, it is 9% CGST and 9% SGST. Contributions to the District Mineral Foundation (DMF) are also subject to GST as they are linked to royalty payments and form part of the taxable value of the service provided by the government. Case-Laws GST Sat, 21 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387607