Royalty Not a Tax, 18% GST Payable on Mining Lease Payments: Patna HC [Read Order]

The Patna High Court ruled that royalty payments made under mining leases are liable to 18% GST
By Kavi Priya - On April 21, 2025 1:04 pm - 2 mins read
GST on royalty - Mining lease GST - Royalty tax India - taxscan

In a recent ruling, the Patna High Court upheld the levy of 18% GST on royalty paid for mining leases, holding that royalty is not a tax but consideration for the supply of service. Broad Son Commodities Pvt. Ltd. and other petitioners had filed writ petitions challenging the GST charged on royalty amounts paid to…

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