Table of Contents
Timetric’s Indian fiscal regime report outlines the governing bodies, governing laws, licenses, rights, obligations and tax-related information for 12 commodities: iron ore, copper, lead, gold, silver, zinc, coal, bauxite, manganese, uranium, chromium and diamond.
Timetric fiscal regime report covers India which has a variety of mineral reserves, such as barite, bauxite, chromium, coal, iron ore, limestone and manganese. The country produces 89 minerals in total, of which four are fuel minerals, 10 are metallic, 52 are non-metallic, and 22 are minor.
The report outlines governing bodies, governing laws, licenses, rights and obligations and key fiscal terms which includes fees, rent, royalty, corporate tax, surcharge , education cess, clean energy cess, branch profits tax, withholding tax, loss carry forward, deductions, tax incentive and value added tax(VAT)
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To gain an overview of India’s mining fiscal regime
- The Ministry of Mines is responsible for the survey and exploration of all minerals, including the mining and metallurgy of non-ferrous metals such as aluminum, copper, zinc, lead, gold, nickel, coal, natural gases, petroleum and atomic minerals.
- The Ministry of Coal is an authorized body and oversees the administration and development of reserves, non-coking coal and lignite deposits, and the sanctioning of important projects of high value.
- The Geological Survey of India (GSI) is responsible for geo-information management.
- The Mines Act, 1952 is one of the important laws governing the Indian mining sector.
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