GST on Royalty Payments for Mineral Exploration: Applicant Responsible for Tax in Uttar Pradesh.

Classification of services - Leasing - Royalty - exploration of natural resources - This activity of payment of lease charge/ dead rent/ royalty is towards the supply of service i.e. Licensing service for the right to use minerals including exploration and evolution, wherein the Government of Uttar Pradesh is supplier and the applicant is recipient. The liability of payment of GST liability on the amount of royalty paid to the Government is on the Service recipient i.e. the applicant in the instant case - AAR .....

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