https://www.taxtmi.com/caselaws?id=461727 Royalty or settlement amounts paid for sand-mining rights are treated as consideration for licensing services and therefore fall within the GST concept of supply. The constitutional challenge based on Article 246A read with Entry 50 of List II was rejected because GST was held to operate harmoniously with the State's field over mineral rights. The claimed exemption under Notification No. 12/2017-Central Tax (Rate) was held inapplicable on the facts, as the agreement structure did not satisfy the exemption conditions, and the taxable event was found to arise when instalments became due and were paid during the GST regime. en-us Thu, 18 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461727 Royalty or settlement amounts paid for sand-mining rights are treated as consideration for licensing services and therefore fall within the GST concept of supply. The constitutional challenge based on Article 246A read with Entry 50 of List II was rejected because GST was held to operate harmoniously with the State's field over mineral rights. The claimed exemption under Notification No. 12/2017-Central Tax (Rate) was held inapplicable on the facts, as the agreement structure did not satisfy the exemption conditions, and the taxable event was found to arise when instalments became due and were paid during the GST regime. Case-Laws GST Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461727