GST on Royalty Payments for Mining Lease under RCM: AAR Rajasthan

In re Deccan Cements Limited (GST AAR Rajasthan) In a recent advance ruling sought by Deccan Cements Limited, the GST Authority for Advance Ruling (AAR) Rajasthan provided clarity on the applicability of GST to payments related to a mining lease. Deccan Cements, a company involved in the manufacturing and trading of cement, was selected as the preferred bidder in an e-auction conducted by the Government of Rajasthan for the allotment of a limestone block in Jaisalmer, Rajasthan. The key issue raised by the company was the liability of GST on royalty payments for the mining lease under the Reve...