GST Valid on Mineral Royalties: Supreme Court Upholds Notifications by Central and Himachal Pradesh Governments.
Case-Laws
GST
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 the Central and Himachal Pradesh governments imposing GST on such royalty payments is upheld. The Supreme Court's nine-judge bench ruling in Mineral Area Development Authority & Anr. v. Steel Autho
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