https://www.taxtmi.com/caselaws?id=423578 Royalty paid under a mining lease is not treated as leasing or renting of goods because the lease grants an interest in immovable property and the extraction right is a profit a prendre. It is taxable under the service entry for licensing services for the right to use minerals, including exploration and evaluation. Statutory contributions to the District Mineral Foundation and the National Mineral Exploration Trust, being linked to royalty and payable in addition to it, follow the same classification and tax treatment as royalty under that mineral licensing service entry. en-us Tue, 07 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423578 Royalty paid under a mining lease is not treated as leasing or renting of goods because the lease grants an interest in immovable property and the extraction right is a profit a prendre. It is taxable under the service entry for licensing services for the right to use minerals, including exploration and evaluation. Statutory contributions to the District Mineral Foundation and the National Mineral Exploration Trust, being linked to royalty and payable in addition to it, follow the same classification and tax treatment as royalty under that mineral licensing service entry. Case-Laws GST Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423578