GST on Mining Lease Royalties and ERCC Set at 18% Under Notification 11/2017, Entry 17(viii.

Rate of GST - Royalty in relation to mining lease - Excess Royalty Collection Contracts (ERCC) - the rate under pre-revised entry No. 8 does not apply to “Licensing services for the right to use intellectual property’ and similar products other than IPR” - taxable @ 18% under entry No. 17(viii) of the Notification No. 11/2017 .....

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