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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

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.

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