Goods and Service TaxArticle·17 July 2026

Supreme Court upholds Royalty Computation under MMDR Rules

By J the App

Executive Summary

The Supreme Court upheld the validity of including royalty, District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) contributions in the sale value for computing Average Sale Price under the MMDR framework.

It held that the provisions are neither arbitrary nor beyond Section 9 of the MMDR Act and are intended to curb under-invoicing and safeguard State revenue.

Domain | Indirect Tax | GST

Background

The petitioners, iron ore mining leas...

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