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18% GST Payable on royalty paid in respect of Mining Lease
Case Law Details
- Case Name
- In re NMDC Ltd. (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re NMDC Ltd. (GST AAR Karnataka)
1. The royalty paid in respect of Mining Lease is a part of the consideration payable for the Licensing services for right to use minerals including exploration and evaluation falling under the Head 9973 which is taxable at the rate applicable on supply of like goods involving transfer of title in goods upto 31.12.2018 and taxable at 9% CGST and 9% SGST from 01.01.2019 onwards under the residual entries of Serial No.17 of the Notification No.11/2017-Central Tax dated 28.06.2017.
2. The statutory contribution made to District Mineral Foundation (DMF) and Nati...
I am not holding any mining leases. Iam manufacturing sand. I am purchasing Raw materials crushed aggregate with GST bill from crusher plant. Then I am processing same in to manufacturing sand. I am selling manufactured sand with GST bill with 5%. Now mining department asking for royalty paid transit pass along with GST bill. Is my products required royalty form? Or not. Please suggest.
Please check the links to Notifications in Para 1, Para 4 and at sub-para l of para 5, which are links to CT Notifications not CT (Rate).
Comprehensive analysis. Good Work.