Retirement Benefits Exempt from GST: A Legal Overview

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Legal Digest: Retiral Benefits Safe, Royalty Not Tax, Subsidies Taxable by Purpose

Legal Digest: Retiral Benefits Safe, Royalty Not Tax, Subsidies Taxable by Purpose

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CNBC TV18•17-03-2026, 09:49

Legal Digest: Retiral Benefits Safe, Royalty Not Tax, Subsidies Taxable by Purpose

•Allahabad HC: Retiral benefits like Gratuity, PF are sacrosanct; no deductions (e.g., GST) allowed, even with court orders.
•Supreme Court: Royalty on mining leases is contractual, not a tax, overruling *India Cements*; states can levy taxes on mineral land.
•SC ruling on royalty is retrospective from April 1, 2005, clarifying states' power to impose taxes separate from central government royalties.
•Punjab & Haryana HC: Not all subsidies are taxable income; the "purpose test" determines if it's capital (non-taxable) or revenue (taxable).
•Subsidies for asset cost are excluded from taxable income under Finance Act, 2015, reinforcing *Sahney Steel* judgment.

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