GST on Royalty paid for mining lease license from govt. for exploration of minerals

In re Naren Rocks and Mines Private Limited (GST AAR Karnataka)

I. Whether royalty payments in respect of quarrying /mining lease as per the MMDR Act read with the KMMC Rules would amount to supply of goods or service under the Central Goods and Service Tax Act, 2017 (CGST Act) and thePlease become a Premium member. If you are already a Premium member, login here to access the full content.