https://www.taxtmi.com/caselaws?id=799706 State Government grants of mineral-extraction rights under Short-Term Permits constitute taxable licensing services for the right to use minerals, classified under SAC 997337. Royalty is contractual consideration for that grant rather than a tax; consequently, GST is payable by the business recipient under the reverse charge mechanism at the applicable rate. Short-Term Permits receive the same GST treatment as quarry and mining leases because the grantor, mineral right and royalty basis are identical. Differences in the permit's area or duration affect tenure only and do not alter the nature of the supply or reverse-charge liability. en-us Tue, 04 Aug 2026 00:00:00 +0530 Thu, 24 Sep 2026 17:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799706 State Government grants of mineral-extraction rights under Short-Term Permits constitute taxable licensing services for the right to use minerals, classified under SAC 997337. Royalty is contractual consideration for that grant rather than a tax; consequently, GST is payable by the business recipient under the reverse charge mechanism at the applicable rate. Short-Term Permits receive the same GST treatment as quarry and mining leases because the grantor, mineral right and royalty basis are identical. Differences in the permit's area or duration affect tenure only and do not alter the nature of the supply or reverse-charge liability. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799706