GST on Royalty – The petitioners challenged demand of GST on royalty. The petitioners challenged the notifications whereby, royalty paid by them on mining activity is being subjected to GST. The Court is apprised by the various decisions rendered by various courts. For all purposes, effect of the judgment of the Division Bench in the case of Udaipur Chambers of Commerce & Industry remains in abeyance.

Held that:- The Hon’ble High Court directed that in the proposed recovery of GST on royalty shall remain stayed qua all the writ petitioners. However, the respondents shall be at liberty to continue with the proceedings which have been initiated under the impugned notices. List on 16.08.2022.