Royalty amount for mining is to be included while arriving transaction value for payment of GST

In Chattisgarh Rajya Gramin Bank (GST AAR Chhattisgarh)

The AAR, Chhattisgarh in the matter of M/s Shanti Enggicon Private Limited [Advance Ruling No. STC/AAR/09/2020 dated November 25, 2020] has ruled that Royalty amount is includable while arriving at the transaction value for payment of applicable Goods and Services Tax (“GST”) on the supply of services rendered by the assessee to the main contractor under Section 15 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.