https://www.taxtmi.com/article/detailed?id=17179 GST enforcement in mining is strengthened through coordination between State Mining Departments and CGST field formations, including nodal officers, information sharing, joint reviews, and action where evasion is indicated. Illegal mining, suppressed supplies, non-registration, undervaluation, and short payment may invite GST scrutiny and related Income Tax proceedings. Royalty is contractual consideration under mining leases, and mine leasing with royalty is treated as licensing of rights to use minerals, taxable under the Reverse Charge Mechanism with liability on the mining lessee. en-us Thu, 13 Aug 2026 08:33:10 +0530 Thu, 13 Aug 2026 08:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17179 GST enforcement in mining is strengthened through coordination between State Mining Departments and CGST field formations, including nodal officers, information sharing, joint reviews, and action where evasion is indicated. Illegal mining, suppressed supplies, non-registration, undervaluation, and short payment may invite GST scrutiny and related Income Tax proceedings. Royalty is contractual consideration under mining leases, and mine leasing with royalty is treated as licensing of rights to use minerals, taxable under the Reverse Charge Mechanism with liability on the mining lessee. Articles Goods and Services Tax - GST Thu, 13 Aug 2026 08:33:10 +0530 https://www.taxtmi.com/article/detailed?id=17179