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What is rate of GST on royalty paid mining deptt since implementation of gst, is RCM applicable...

Hardev Singh Dehal (12 Points)

15 February 2020

gst on royalty

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2 Replies

Anshuman Basu (account -GST) (1556 Points)
Replied 15 February 2020

Pl make questions details

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 16 February 2020

Yes it's Under RCM

As per Entry No. 5 of Notification No. 13/2017 - Central Tax (Rate) , royalty to Govt is under RCM.

RCM Rate Applicable :
For example, if the royalty charges is paid for extraction of sand, then the GST rate applicable on the sand shall be considered for discharging GST on the royalty.