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Mining Royalty Taxed at 18% Because It Is a Licensing Service: AAR Maharashtra
Case Law Details
- Case Name
- In re Ramandeep Upkarsingh Bindra (Black Rock Crusher) (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Ramandeep Upkarsingh Bindra (Black Rock Crusher) (GST AAR Maharashtra)
The Authority for Advance Ruling, Maharashtra examined the GST implications of royalty paid for mining leases. The applicant, a registered taxpayer engaged in mining and quarrying, obtained a mining lease from the State Government to explore and extract minerals such as black rock and stones, governed by the Maharashtra Minor Mineral Extraction (Development and Regulation) Rules, 2013. In consideration for the lease, the applicant paid royalty or dead rent to the State Government based on the quantity...
Author Info
Sir,
Per 9 Judges Bench of Supreme Court in
Mineral Area Development Authority v. Steel Authority of India Ltd.(2024) 42 J.K.Jain’s GST & VR 70, nature of Royalty is “Right of enjoyment of Immovable Property”, which can not be taxed under GST Act due to Art.265, Constitution of India. Read my full article Pub. on Tax Guru Site titled “SC Judgment Analysis: GST on Royalty in Mining Case”.
CA Om Prakash Jain s/o J.K.Jain, Jaipur
Tel.9414300730/0141-3584043