GST on Royalty  ––– The petitioner submitted that the authority does not have jurisdiction to impose tax under reverse charge mechanism on royalty/seigniorage charges since royalty on mining leases would not fall within the definition of supply as per entry No.17 of Notification No.11/2017-CT(rate) dated 28.06.2017. He relied upon various decisions and submitted that royalty paid on a mining lease has been held to be a tax and a further tax cannot be imposed thereon and imposition of service tax upon royalty has been stayed by the Hon’ble Apex Court.

Held that:- The Hon’ble High Court posted the matter on 09.08.2021 and directed that in the meantime, there shall be suspension of the impugned SCN.