Constitutionality of GST on royalties for mining leases

Payment of royalties to the relevant governments is a common feature across the entire spectrum of mining leases in India (and across the world), irrespective of the type of mineral. Since the expansion of the concept of taxable service under the erstwhile service tax regime (vide introduction of a negative list-based regime in 2012 and legislative amendments in 2016) and now under the goods and s…