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No GST is payable on the royalty amount paid by the defendant to the court receiver as a condition for remaining in possession of suit premises.

Levy of GST — Considerable issue is the applicability of GST and the mode of discharge of this statutory liability (where it arises) in matters where the Court Receiver is appointed by the Court under Order XL of CPC. No GST is payable on the royalty amount paid by the Defendant to the Court Receiver as a condition for remaining in possession of the Suit Premises. — Bai Mamubai Trust Vs. Suchitra [2019] 16 TAXLOK.COM 026 (Bombay)

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