https://www.taxtmi.com/caselaws?id=760171 The AAR Rajasthan held that the applicant is liable to pay GST at 18% (9% SGST + 9% CGST) on mining lease payments including royalty to Government of Rajasthan under Reverse Charge Mechanism. Upfront payments made before lease agreement execution are not subject to GST as they constitute security deposits adjusted against future payments. The applicant can pay GST from Telangana state and is eligible for Input Tax Credit on GST paid under RCM, subject to fulfilling conditions under Section 16 of CGST Act 2017. en-us Wed, 26 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760171 The AAR Rajasthan held that the applicant is liable to pay GST at 18% (9% SGST + 9% CGST) on mining lease payments including royalty to Government of Rajasthan under Reverse Charge Mechanism. Upfront payments made before lease agreement execution are not subject to GST as they constitute security deposits adjusted against future payments. The applicant can pay GST from Telangana state and is eligible for Input Tax Credit on GST paid under RCM, subject to fulfilling conditions under Section 16 of CGST Act 2017. Case-Laws GST Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760171