Levy of Service Tax and / or GST on royalty and District Mineral ...

Case Laws GST

April 28, 2022

Levy of Service Tax and / or GST on royalty and District Mineral Fund (DMF) - royalty for grant of mining lease - royalty has been considered to be a tax or profit pendre - As such, there shall be stay of recovery of GST for grant of mining lease/ royalty/DMF from the petitioners till further orders. However, the Revenue is not restrained from conducting and completing the assessment proceedings. - HC

View Source

← Previous Next →

Levy of Service Tax and / or GST on royalty and District Mineral ...

Case Laws GST

April 28, 2022

You may also like:

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...

Valuation - coal excavated from the Mine - The amounts towards Royalty, MMDR, DMF Fund and Reserve Price, payable and paid by KPCL directly to the concerned Governmental...

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...

Valuation of supply - mining services - The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration...

Levy of service tax / GST on royalty - scope of the term "taxable service" - royalty in quarrying stones - While the revenue is not restrained from conducting and...

Levy of GST on contributions made to District Mineral Foundation (DMF) and the National Mineral Exploration Trust (NMDF) - the said contributions are nothing but...

The Supreme Court upheld the validity of the Explanations to Rule 38 of the Mineral (Other than Atomic and Hydrocarbons Energy Minerals) Concession Rules, 2016 and Rule...

The transportation of coal (minerals) within a mining area, such as from the mining pit head or coal stockyard to the railway siding or beneficiation plant, for a...

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...

Royalty's nature - not a tax but contractual consideration paid by mining lessee to lessor for enjoying mineral rights. Entry 50 List II empowers State legislatures to...

Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

Classification of service - royalty - mining lease - RCM - the contribution made by M/s NMDC to DMF and NMET merits treatment as mining royalty in the course or...

Mining lease - levy of service tax - The tile of the mining area admittedly retains with the State even on execution of mining lease to excavate mineral from the leased...

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...

Levy of service tax on Royalty - rule 64D of the Mineral Concession Rules - It was submitted that the issue regarding royalty being a tax and therefore, not being...

Quick Updates: