GST DAILY – 418 : GST is to be levied on royalty paid for any mining concession granted by State as royalty is not a tax: HC

THE  HON’BLE HIMACHAL PRADESH HIGH COURT IN THE CASE OF Bhawya Enterprises V/s Union of India, decided on 5-11-2024

 👉 Issue:-

✔️ Is GST leviable on concession granted on royalty by State Government?

👉 The Hon’ble High Court Judgement:-

✔️ Royalty is not a tax, GST is to be levied on royalty paid for any mining concession granted by State.

Section 9 of Central Goods and Services Tax Act, 2017