GST Exemption on Natural Resource Use Rights Assigned Before April 1, 2016, Covers One-Time Charges Only
Services provided by the Central Government, State Government, Union territory, or local authority involving the assignment of the right to use any natural resource are exempt from GST if the right was assigned before April 1, 2016. This exemption applies solely to the tax payable on a one-time charge, whether paid in full upfront or in installments, for the assignment of the right to use the natural resource.