https://www.taxtmi.com/caselaws?id=415890 The High Court examined whether royalty payments should be treated as tax or consideration for GST liability in the context of mining sand. The petitioner argued that royalty payment is akin to a tax due to the privilege granted by the State for mining activities, citing the India Cement Ltd. case. The Court considered this argument along with the pending Supreme Court case where GST payment for mining lease/royalty was stayed. Ultimately, the Court analyzed the nature of royalty payment and its classification for GST purposes, emphasizing the tax-like nature of royalty payment in the context of mining activities. en-us Mon, 15 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415890 The High Court examined whether royalty payments should be treated as tax or consideration for GST liability in the context of mining sand. The petitioner argued that royalty payment is akin to a tax due to the privilege granted by the State for mining activities, citing the India Cement Ltd. case. The Court considered this argument along with the pending Supreme Court case where GST payment for mining lease/royalty was stayed. Ultimately, the Court analyzed the nature of royalty payment and its classification for GST purposes, emphasizing the tax-like nature of royalty payment in the context of mining activities. Case-Laws GST Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415890