https://www.taxtmi.com/forum/issue?id=120400 Sale of natural river sand in unprocessed form is taxable as a mineral supply under the applicable HSN and attracts GST. Royalty paid to the government for mining rights is treated as consideration for mineral rights and attracts GST under the Reverse Charge Mechanism; GST paid under RCM on royalty is admissible as Input Tax Credit and can be set off against GST on sand sales. No exemption for the sale of sand or for royalty payments is indicated in the guidance. en-us Thu, 28 Aug 2025 12:25:44 +0530 Sun, 31 Aug 2025 13:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120400 Sale of natural river sand in unprocessed form is taxable as a mineral supply under the applicable HSN and attracts GST. Royalty paid to the government for mining rights is treated as consideration for mineral rights and attracts GST under the Reverse Charge Mechanism; GST paid under RCM on royalty is admissible as Input Tax Credit and can be set off against GST on sand sales. No exemption for the sale of sand or for royalty payments is indicated in the guidance. Discussion-Forum GST Thu, 28 Aug 2025 12:25:44 +0530 https://www.taxtmi.com/forum/issue?id=120400