Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Royalty Not a Tax, 18% GST Payable on Mining Lease Payments: Patna HC
GSTOther Legal Matters
The Patna High Court ruled that royalty is not a tax, and therefore, GST is payable on mining lease payments. The court distinguished royalty, which is a consideration for the right to extract minerals, from taxes, which are statutory levies. Consequently, payments made for mining leases are subject to the Goods and Services Tax regime as they constitute a supply of services.
