Levy on Royalty Paid on Mining Lease- an Analysis
Pioneer partners, wherein it was held that royalty paid towards mining rights of stone builders is taxable at 5% under reverse charge under "the services for the right to use minerals including its exploration and evaluation as per sr.No.257 of the annexure appended to notification 1/2017-C.T. (Rate) dated 28-06-2017 is included in group ...
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