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    <title>GST on Mining Royalty post 9 Judge bench SC decision – is it attained finality?</title>
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    <description>Royalty is a contractual consideration payable by a lessee for enjoyment of mineral rights, not a tax; State legislatures retain exclusive power to tax mineral rights under Entry 50 of List II, and such taxation may include aspects of extraction and dispatch but must not assume the character of excise or a tax on sale.</description>
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