Levy of GST - reverse charge mechanism - royalty paid/dead rent ...

Case Laws GST

November 29, 2019

Levy of GST - reverse charge mechanism - royalty paid/dead rent on account of mining rights - The activity of assignment of rights to use natural resources is treated as supply of services and the licensee is required to pay tax on the amount of consideration paid in the form of royalty or any other form under reverse charge mechanism.

View Source

← Previous Next →

Levy of GST - reverse charge mechanism - royalty paid/dead rent ...

Case Laws GST

November 29, 2019

You may also like:

Classification of service - Mining lease - services of right to use natural resources - GST on Dead rent / Royalty / Surface rent - provisions of reverse charge...

GST is applicable on mining lease payments, including royalty, payable to the Government of Rajasthan under reverse charge mechanism (RCM) at 18% (9% CGST and 9% SGST)....

Reverse Charge Mechanism (RCM) on renting of motor vehicles

Royalty paid by a mineral concession holder for mining concessions granted by the State is subject to GST levy. The constitutional validity of notifications issued by...

Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended

Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

Levy of GST - Forward Charge Mechanism (FCM) or Reverse Charge Mechanism - Service Received by a registered person by way of renting of residential premises used as...

Levy of GST - lease of land for mining - ‘licensing services for the right to use minerals including its exploration and evaluation - Both these amounts are paid in...

Classification of services - royalty - lease transfer agreement for obtaining mining lease - The applicant is liable to discharge tax liability under reverse charge...

Classification - Grant of mining lease for extracting Mineral called “BLACKTRAP” - payment of rent/royalty is for license given to extract minerals and the amount of...

Levy of GST - Reverse Charge Mechanism (RCM) - transfer of development rights by the land owner in consideration of land development services - The Promoter is liable to...

Levy of GST - Valuation - Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement...

Classification of services for which royalty paid - Rate of GST - appellant is required to pay Royalty to the Government of Gujarat by calculating an amount per Metric...

The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

Quick Updates: