{"id":76755,"date":"2026-09-25T08:16:32","date_gmt":"2026-09-25T08:16:32","guid":{"rendered":""},"modified":"2026-09-25T08:16:32","modified_gmt":"2026-09-25T08:16:32","slug":"mineral-extraction-rights-granted-by-government-make-royalty-licensing-service-consideration-with-permit-holders-bearing-reverse-charge-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76755","title":{"rendered":"Mineral extraction rights granted by government make royalty licensing-service consideration, with permit holders bearing reverse-charge GST."},"content":{"rendered":"<p>Mineral extraction rights granted by government make royalty licensing-service consideration, with permit holders bearing reverse-charge GST.<br \/>Case-Laws<br \/>GST<br \/>Royalty payable for a State Government grant of mineral extraction rights under a Short-Term Permit is contractual consideration for licensing services involving the right to use minerals, rather than a tax. The permit holder, as recipient of a Government-to-business supply, must discharge GST under reverse charge at 18%. The shorter duration and restricted area of a Short-Term Permit do not change the nature of the supply where the grantor, extraction rights and royalty basis correspond to those for quarry and mining leases. Short-Term Permit holders therefore receive the same reverse-charge GST treatment as quarry and mining lease holders.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=104169\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mineral extraction rights granted by government make royalty licensing-service consideration, with permit holders bearing reverse-charge GST.Case-LawsGSTRoyalty payable for a State Government grant of mineral extraction rights under a Short-Term Permit&#8230;<\/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-76755","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76755","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=76755"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76755\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}