https://www.taxtmi.com/forum/issue?id=119258 GST under the reverse charge mechanism for royalty on mineral extraction is typically payable by the holder of the mining lease/license issued by the State; contractors or subsequent buyers from whom royalty is recovered are ordinarily not the persons liable to discharge RCM. Administrative practice has seen notices issued to contractors who deny leasehold status, and paying royalty or GST on behalf of a leaseholder can create litigation and possible double taxation. Input tax credit on RCM-paid tax is available subject to statutory conditions. en-us Fri, 16 Aug 2024 15:57:38 +0530 Mon, 24 Feb 2025 18:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119258 GST under the reverse charge mechanism for royalty on mineral extraction is typically payable by the holder of the mining lease/license issued by the State; contractors or subsequent buyers from whom royalty is recovered are ordinarily not the persons liable to discharge RCM. Administrative practice has seen notices issued to contractors who deny leasehold status, and paying royalty or GST on behalf of a leaseholder can create litigation and possible double taxation. Input tax credit on RCM-paid tax is available subject to statutory conditions. Discussion-Forum GST Fri, 16 Aug 2024 15:57:38 +0530 https://www.taxtmi.com/forum/issue?id=119258