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Mining Royalty is not Tax: Analyzing the Supreme Court Judgment

Author

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  • Chakraborty, Lekha

    (National Institute of Public Finance and Policy)

Abstract

Against the backdrop of the recent Supreme Court ruling that royalty on mining leases is not a tax, the existing mining royalty regime in India is analysed. Royalty is based on economic rent and is designed on the basis of multiple regimes, including ad valorem, tonnage-based, and profit-based across countries, and is not a tax. The buoyancy estimates of mining royalty revealed that structural reforms in the mining sector can augment revenue generation to the states. Further debates are required to analyse the rates and base of the mining royalty regime in India, given that resource-rich states in India remain income-poor.

Suggested Citation

  • Chakraborty, Lekha, 2025. "Mining Royalty is not Tax: Analyzing the Supreme Court Judgment," Working Papers 25/423, National Institute of Public Finance and Policy.
    • Handle: RePEc:npf:wpaper:25/423
    Note: Working Paper 423, 2025
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    File URL: https://www.nipfp.org.in/media/medialibrary/2025/01/WP_423_2025.pdf
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    References listed on IDEAS

    as
    1. Shrawan, Aakanksha, 2024. "Determinants of economic growth at the subnational level in the Indian context: Role of governance," Working Papers 24/420, National Institute of Public Finance and Policy.
    2. Patel, Urjit R., 2024. "Asphyxiation by Sanctions: Harm, Fear and Smog," Working Papers 24/421, National Institute of Public Finance and Policy.
    3. Chakraborty, Lekha & Garg, Shatakshi & Singh, Gurpreet, 2016. "Cashing in on Mining: The Political Economy of Mining Regulations and Fiscal Policy Practices in India," Working Papers 16/161, National Institute of Public Finance and Policy.
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    Cited by:

    1. Chakraborty, Lekha & Bhadra, Kaushik & Arora, Rashmi, 2025. "Fiscal Policy for Equity:Analysing the Public Expenditure Benefit Incidence of Health Sector in India," Working Papers 25/425, National Institute of Public Finance and Policy.

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