https://www.taxtmi.com/article/detailed?id=10153 Royalty for mining leases is characterised as a tax charged for use of land and the economic value of minerals, implying GST on royalty would be tax-on-tax. If GST applies, royalty should be treated as supply of goods because it is a charge linked to the ore or mineral extracted and removed; statutory provisions requiring royalty on minerals removed support treating the levy as a charge on goods rather than a service. en-us Thu, 30 Dec 2021 10:04:41 +0530 Thu, 30 Dec 2021 10:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10153 Royalty for mining leases is characterised as a tax charged for use of land and the economic value of minerals, implying GST on royalty would be tax-on-tax. If GST applies, royalty should be treated as supply of goods because it is a charge linked to the ore or mineral extracted and removed; statutory provisions requiring royalty on minerals removed support treating the levy as a charge on goods rather than a service. Articles Goods and Services Tax - GST Thu, 30 Dec 2021 10:04:41 +0530 https://www.taxtmi.com/article/detailed?id=10153