https://www.taxtmi.com/caselaws?id=293271 The case addressed the applicable GST rate on mineral mining rights where royalty is paid and the adjustment of excess GST against future liabilities. The court determined that GST at 5% (2.5% CGST + 2.5% HGST) applies to services for the right to use minerals, including mining contracts. It was clarified that excess GST paid at 18% cannot be adjusted against future liability. The ruling emphasized compliance with tax regulations regarding GST rates for mining rights and limitations on adjusting excess payments. en-us Tue, 08 Jan 2019 00:00:00 +0530 Wed, 05 Mar 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293271 The case addressed the applicable GST rate on mineral mining rights where royalty is paid and the adjustment of excess GST against future liabilities. The court determined that GST at 5% (2.5% CGST + 2.5% HGST) applies to services for the right to use minerals, including mining contracts. It was clarified that excess GST paid at 18% cannot be adjusted against future liability. The ruling emphasized compliance with tax regulations regarding GST rates for mining rights and limitations on adjusting excess payments. Case-Laws GST Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293271