https://www.taxtmi.com/caselaws?id=387607 Royalty paid for a mining lease was treated as consideration for the Government's licensing service to use minerals, because it was a compulsory payment directly linked to the grant of mining rights and therefore formed part of the taxable value under Heading 9973. The service was held taxable under the relevant GST rate structure, and where the supplier was the State Government and the recipient was a business entity, tax was payable by the recipient under reverse charge. The statutory contribution to the District Mineral Foundation was also held to be a compulsory amount linked to royalty and the mining permit, so it too formed part of the consideration for the same supply. en-us Sat, 21 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387607 Royalty paid for a mining lease was treated as consideration for the Government's licensing service to use minerals, because it was a compulsory payment directly linked to the grant of mining rights and therefore formed part of the taxable value under Heading 9973. The service was held taxable under the relevant GST rate structure, and where the supplier was the State Government and the recipient was a business entity, tax was payable by the recipient under reverse charge. The statutory contribution to the District Mineral Foundation was also held to be a compulsory amount linked to royalty and the mining permit, so it too formed part of the consideration for the same supply. Case-Laws GST Sat, 21 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387607