Subs. by ibid., dated 1st March, 2024. — LIST OF AMENDING ACTS

3. Subs. by ibid., dated 1st March, 2024. Eight Hundred and Eighty rupees per tonne. Fifteen per cent. of average sale price on ad valorem basis. Six and half per cent. of average sale price on ad valorem basis. (a) Metallurgical Grade: Zero point six zero per cent. of London Metal Exchange Aluminium metal price chargeable on the contained aluminium metal in ore produced for those dispatched for use in alumina and aluminium metal extraction. (b) Non Metallurgical Grade: Twenty five per cent. of average sale price on ad valorem basis for those dispatched for use other than alumina & aluminium metal extraction. Two per cent. of the average sale price of Beryllium metal chargeable on the Beryllium metal contained in the ore produced.] Two per cent. of average sale price on ad valorem basis. Four per cent. of the average sale price of Cadmium metal chargeable on the Cadmium metal contained in the ore produced . Two per cent. of the average sale price of Cadmium metal chargeable on the by-product Cadmium metal contained in the ore produced.] 10. COAL: A. Coal produced in all the States and Union territories except the State of West Bengal. (1) Royalty on Coal: The rate of royalty on coal shall be @ 14% (Fourteen percent.) ad-valorem on price of coal, as reflected in the invoice, excluding taxes, levies and other charges. 1 [Provided that for the coal produced from the coal blocks or mines auctioned for the purpose of sale of coal (commercial mining), the rate of royalty @ 14% (Fourteen percent.) addvalorem shall be calculated on the notional price or the actual price, whichever is higher. Explanation:– For the purposes of this sub-entry,— (i) Notional price means the price arrived at after adjusting the representative price with the sub -index of National Coal Index of the relevant basket of coal grade(s) on the date on which royalty becomes payable, where representative price shall be a product of; (a) weights (volume of coal in different components of notified price, auction price and imported price channel) of the base year specified in the tender document for auction of relevant coal block or mine; and (b) latest available prices of these components at the time of issuance of the tender document for auction of relevant coal block or mine. (ii) Actual price means the sale invoice value of coal, net of statutory dues including taxes, levies, royalty, contribution to National Mineral Exploration Trust and District Mineral Foundation; (iii) National Coal Index is the coal index determined in accordance with the guidelines dated the 4 th June, 2020 issued by the Central Government in the Ministry of Coal and includes sub -indices notified for various grades of coal published by the Central Government.] (2) Royalty on Lignite: The rate of royalty on lignite shall be @ 6% (Six percent.) ad-valorem on transfer price of lignite, as ratified by the Central Electricity Regulatory Commission (CERC) and for lignite 1. Ins. by Notifn. G.S.R. No. 445 (E), dated 14th July, 2020. sold to other consumers, the royalty shall be @ 6% (Six percent) ad-valorem on the price of lignite as reflected in the invoice, excluding taxes, levies and other charges. (3) Royalty on coal and lignite produced from captive mines: For calculating royalty on coal and lignite produced from captive mines, the price of coal and lignite shall mean the basic pithead price of Run of Mine (ROM) coal and lignite, as notified by the Coal India Ltd./Singareni Collieries Company Ltd./Neyvely Lignite Corporation, for similar Gross Calorific Value (GCV) of coal or lignite for the mines, nearest to that captive mine; Provided that for the coal and lignite produced from the coal and lignite blocks, allocated under the Government dispensation route for commercial use, the respective ad-valorem royalty shall be applicable on the price notified by the respective State Governments. (4) Adjustment of royalty against levying of cess: For the States other than West Bengal, for the levy of cess or other taxes specific to coal bearing lands, the royalty allowed shall be adjusted for the local cesses or such taxes, so as to limit the overall revenue yield. B. Coal produced in the State of West Bengal: Group- Non - Coking Coal having GCV (Kcal/Kg) range of 4901 - 5200 Four rupees and thirty paise only per tonne IV Non - Coking Coal having GCV (Kcal/Kg) range of 4601 - 4900 Non - Coking Coal having GCV (Kcal Kg) range of 4301 - 4600 Group- V Non - Coking Coal having GCV (Kcal/Kg) range of 4001-4300 Two rupees and fifty paise only per tonne Non - Coking Coal having GCV (Kcal/Kg) range of 3701-4000 Non - Coking Coal having GCV (Kcal/Kg) range of 3401-3700 Non - Coking Coal having GCV (Kcal/Kg) range of 3101-3400 Non -Coking Coal having GCV = < 3100 Explanation: For the purpose of grading of coal, the specification of each grade of the coal shall be as prescribed under rule 3 of the Colliery Control Rules, 2004. The Notification shall come into force on the date of its publication in the Official Gazette.] 1 [10A. Cobalt:

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