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GST - Highlights / Catch Notes

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Classification of service - Mining lease - services of right to ...

GST

April 26, 2019

Classification of service - Mining lease - services of right to use natural resources - GST on Dead rent / Royalty / Surface rent - provisions of reverse charge mechanism (RCM) are applicable

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  4. Levy of Service Tax - reverse charge mechanism - lease of mine and assignment of right to use of natural resources - The payment of Royalty, FDT and other applicable...

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  10. 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...

 

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