{"id":74974,"date":"2026-02-11T09:36:35","date_gmt":"2026-02-11T04:06:35","guid":{"rendered":""},"modified":"2026-02-11T09:36:35","modified_gmt":"2026-02-11T04:06:35","slug":"royalty-for-mining-rights-treated-as-licensing-services-gst-applies-and-tax-payable-by-recipient-under-reverse-charge","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74974","title":{"rendered":"Royalty for mining rights treated as licensing services; GST applies and tax payable by recipient under reverse charge."},"content":{"rendered":"<p>Royalty for mining rights treated as licensing services; GST applies and tax payable by recipient under reverse charge.<br \/>Case-Laws<br \/>GST<br \/>Royalty payments for mining leases are consideration for licensing services to excavate and explore minerals, not sale of goods; they therefore fall under licensing services for the right to use minerals (SAC 997337) and attract GST at 9% CGST + 9% SGST (total 18%). The supply is a taxable service provided by the State to a business and tax liability aris<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96783\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Royalty for mining rights treated as licensing services; GST applies and tax payable by recipient under reverse charge.Case-LawsGSTRoyalty payments for mining leases are consideration for licensing services to excavate and explore minerals, not sale of go<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74974","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74974","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74974"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74974\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}