GST on Mining under HC Scanner

Mahadev Enclave Pvt Ltd Vs. Union Of India And Ors (High Court of Punjab & Haryana) Punjab & Haryana HC issued notice of motion on plea challenging validity of levy of tax on the payment of royalty made to the Govt. of Punjab for mineral rights under reverse charge mechanism The petitioner, M/s Mahadev Enclave Pvt. Ltd has challenged the constitutional validity of Entry 17 (viii) of the Table in Notification No. 11/2017 CT (Rate) dated 28.06.2017 as amended vide Notification No. 27/2018-CT (Rate) dated 31.12.2018 which seeks to levy tax on the royalty payment made to the Govt. of Punj...