https://www.taxtmi.com/forum/issue?id=120826 GST liability under reverse charge is discussed for royalty paid to the Government for mining rights. The commentary states that the grant of mining rights is treated as a supply of service, royalty is considered consideration for that supply, and the mining lease holder is the recipient liable to discharge GST even where another entity pays the royalty on its behalf. It also notes that third-party payment does not shift the reverse charge burden. en-us Fri, 20 Mar 2026 23:45:09 +0530 Mon, 23 Mar 2026 07:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120826 GST liability under reverse charge is discussed for royalty paid to the Government for mining rights. The commentary states that the grant of mining rights is treated as a supply of service, royalty is considered consideration for that supply, and the mining lease holder is the recipient liable to discharge GST even where another entity pays the royalty on its behalf. It also notes that third-party payment does not shift the reverse charge burden. Discussion-Forum GST Fri, 20 Mar 2026 23:45:09 +0530 https://www.taxtmi.com/forum/issue?id=120826