https://www.taxtmi.com/caselaws?id=394328 Royalty paid for a mining lease was treated as consideration for the Government's licensing service granting the right to use minerals, including exploration and evaluation, and was classified under SAC 997337. The supply was held taxable under reverse charge, with GST at 5% till 31.12.2018 and 18% thereafter. Mandatory contributions to the District Mineral Foundation, the National Mineral Exploration Trust and the Goa Mineral Ore Permanent Fund Trust were also treated as consideration linked to the same mineral-rights service, not as donations, and were similarly held taxable under reverse charge at the same rates. en-us Fri, 28 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394328 Royalty paid for a mining lease was treated as consideration for the Government's licensing service granting the right to use minerals, including exploration and evaluation, and was classified under SAC 997337. The supply was held taxable under reverse charge, with GST at 5% till 31.12.2018 and 18% thereafter. Mandatory contributions to the District Mineral Foundation, the National Mineral Exploration Trust and the Goa Mineral Ore Permanent Fund Trust were also treated as consideration linked to the same mineral-rights service, not as donations, and were similarly held taxable under reverse charge at the same rates. Case-Laws GST Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394328