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![Grant of Mining Rights is Exercise of Sovereign Function, Covered Under Negative List: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/500x300_2122214-grant-mining-rights-exercise-sovereign-function-negative-list-cestat-taxscan.webp "Grant of Mining Rights is Exercise of Sovereign Function, Covered Under Negative List: CESTAT [Read Order]")
Grant of Mining Rights is Exercise of Sovereign Function, Covered Under Negative List: CESTAT [Read Order]
In a recent ruling, the Principal Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that grant of mining rights by...
![Lease Rent paid for Acquiring Mining Rights is “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/lease-rent-2-4.jpg "Lease Rent paid for Acquiring Mining Rights is “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]")
![Supreme Court issues Notice to Govt. on a plea challenging 18% GST on Services by way of grant of Mineral Exploration and Mining Rights [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Supreme-Court-Govt.-Plea-Challenging-GST-Mineral-Exploration-Mining-Rights-Taxscan.jpg "Supreme Court issues Notice to Govt. on a plea challenging 18% GST on Services by way of grant of Mineral Exploration and Mining Rights [Read Order]")
![Supreme Court stays Payment of GST on Royalty paid to State for Mining Rights [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Supreme-Court-GST-royalty-mining-rights-taxscan.jpg "Supreme Court stays Payment of GST on Royalty paid to State for Mining Rights [Read Order]")
![Payment made for Acquiring Mining Rights is Capital Expenditure, No Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Capital-Expenditure-Taxscan.jpg "Payment made for Acquiring Mining Rights is Capital Expenditure, No Deduction: ITAT [Read Order]")