18% GST under RCM payable on Royalty for mining right to Government

In re Shanti Enggicon private Limited (GST AAR Chhattisgarh) Whether GST is required to be paid by the applicant on Royalty amount under RCM or not? in the instant case as applicant is admittedly availing mining rights including it exploration and evaluation of soil used in earthwork on payment of a consideration to the Government of Chhattisgarh applicable with effect from 1.4.2018 GST is payable on reverse charge basis by the applicant on the consideration so paid to the Government, at the rate of supply of like goods being mined, on account of availing the said mining rights. Accordingly we...