GST Practitioner
55067 Points
Joined June 2017
ROYALTY ON USE OF NATURAL RESOURCES IS COLLECTED BY STATE GOVT.
THE SUPREME COURT IN "INDIA CEMENT LTD V. STATE OFTAMILNADU & OTHERS HAD HELD THAT ROYALTY IS A TAX & ITS PAYMENT FOR USE LAND
SO IN REFER TO ABOVE , THERE IS NO GST ON PAYMENT OF ROYALTY , AS THERE CANNOT BE TAX ON TAX