https://www.taxtmi.com/caselaws?id=786428 GST on statutory levies charged in mining-royalty, seigniorage, DMF, MERIT and similar dues-is payable by the mining lease holders under the reverse charge mechanism; an intermediary contractor collecting those dues is not liable to discharge GST under forward charge. Book adjustments credited to the contractor are treated as internal settlements under the contract and do not constitute separate taxable supplies where GST on the underlying amounts has already been discharged, subject to documentary reconciliation. Assignment by a State of the right to collect royalty is conditionally exempt as a governmental supply, with the contractor liable only for any shortfall after end of contract certification and reconciliation. en-us Fri, 05 Dec 2025 00:00:00 +0530 Thu, 12 Feb 2026 10:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786428 GST on statutory levies charged in mining-royalty, seigniorage, DMF, MERIT and similar dues-is payable by the mining lease holders under the reverse charge mechanism; an intermediary contractor collecting those dues is not liable to discharge GST under forward charge. Book adjustments credited to the contractor are treated as internal settlements under the contract and do not constitute separate taxable supplies where GST on the underlying amounts has already been discharged, subject to documentary reconciliation. Assignment by a State of the right to collect royalty is conditionally exempt as a governmental supply, with the contractor liable only for any shortfall after end of contract certification and reconciliation. Case-Laws GST Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786428