GST on Royalty —-– The petitioner challenged the applicability of GST on royalty paid for mining limestone in the State. The parties agree that the larger issue as to whether tax has to be paid on mining royalty is pending before the Supreme Court. The interim relief granted by the Supreme Court was unconditional as the demand for GST for grant of mining lease/royalty was directed to remain stayed.

Held that:- The Hon’ble High Court stayed the demand in the present case, pending disposal of this petition. Since the issue as to whether GST would be applicable on royalty is pending before a Constitution Bench, this matter may have to await the outcome of the case before the Supreme Court. List on July 8, 2022.