2022 (4) TMI 1197 - HC - GST

Levy of GST - Royalty - case of petitioner is that the royalty is separate and distinct from the land revenue and it is not related to the land as a unit, as such, no tax is to be paid upon the royalty - HELD THAT - Issue notice. Issue notice of stay application also, returnable on 5.7.2022.

Summary

The Rajasthan High Court cited a Supreme Court decision stating that royalty is separate from land revenue and not taxable. The court restrained recovery of GST on royalty paid for sand excavation. Stay application returnable on 5.7.2022.