GST on Royalty   –- The petitioners prayed for common issues relating to levy of GST under Reverse Charge Mechanism on the amount of Royalty and District Mineral Fund Contribution paid by them to the State and sought quashing of the notices. This court had earlier in order dated 02.03.2020 stayed the recovery of service tax for grant of mining lease / royalty from the petitioners. The petitioners relied on the decision in respect of M/s Lakhwinder Singh Versus Union of India & others, wherein the Apex Court has, vide order dated 04.10.2021 has stayed the payment of GST till further orders.

Held that:- The Hon’ble High Court directed that until further orders, payment of GST for grant of mining lease/royalty by the petitioners, shall remain stayed.