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    <title>2024 (11) TMI 375 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>SC upheld GST levy on royalty payments by Mineral Concession Holders. Rejecting the petitioner&#039;s arguments, the court referenced prior SC judgments clarifying that royalty is not a tax. The petition was dismissed, with parties directed to bear their own costs, establishing the legal entitlement to impose GST on mining concession royalties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=761389</link>
      <description>SC upheld GST levy on royalty payments by Mineral Concession Holders. Rejecting the petitioner&#039;s arguments, the court referenced prior SC judgments clarifying that royalty is not a tax. The petition was dismissed, with parties directed to bear their own costs, establishing the legal entitlement to impose GST on mining concession royalties.</description>
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