Read or download the official PDF of this gazette notification issued by the Ministry of Law and Justice on 17th August 2026. Classified under Extra Ordinary.
Executive Summary
The Mines and Minerals (Development and Regulation) Amendment Act, 2026, received presidential assent on August 17, 2026, to amend the principal Act of 1957. The Act introduces a regulatory framework for "mineral bearing lands" and restricts the authority of State Governments to impose taxes or levies on mineral rights. It further invalidates uncollected state levies while protecting previously recovered taxes from refund claims.
Key Points / Main Content
Definitions and Scope
Regulatory Expansion: The Act expands the scope of the principal Act to include the regulation of "mineral bearing lands."
Defining Mineral Bearing Land: This is defined as any land containing mineral contents according to parameters prescribed under Section 5(2)(a) of the principal Act.
Restrictions on State Taxation
Limitation on Levies: State Governments are prohibited from imposing any tax, cess, or levy on mineral rights or mineral-bearing lands (based on quantity, value, royalty, or otherwise) except in accordance with conditions prescribed by the Central Government.
Invalidation of Unpaid Levies: Any state-imposed tax, cess, or levy on mineral rights or lands that was not deposited or recovered prior to the commencement of this Amendment Act is deemed invalid, regardless of existing laws or court judgments.
No Refund Provision: Any taxes or levies already recovered by or deposited with the State Government before the commencement of this Act are not liable to be refunded.
Administrative and Rule-Making Powers
Central Oversight: The Central Government is empowered to make rules regarding the specific conditions and restrictions under which states may impose levies.
Commencement: The Act will come into force on a date to be officially notified by the Central Government in the Official Gazette.
Impact Analysis
State GovernmentsImpact
Their independent authority to tax mineral rights and mineral-bearing lands is curtailed and made subject to Central Government restrictions. They lose the right to collect any previously imposed levies that were not yet recovered before the Act's commencement.
Action Required
State authorities must ensure any future taxation on minerals complies with Central Government conditions and must cease the recovery of levies declared invalid by this Act.
Central GovernmentImpact
The Central Government gains significant regulatory oversight and rule-making authority regarding how states tax mineral resources.
Action Required
The government must notify the commencement date of the Act and prescribe the specific conditions and restrictions for state levies under the amended Section 13.
Mineral Right Holders and Mining EntitiesImpact
These entities are protected from paying state-level taxes or cesses that do not align with Central Government guidelines or that were outstanding prior to the Act. However, they are barred from seeking refunds for any such levies already paid.
Action Required
Entities should audit their tax liabilities to identify any unrecovered state levies that are now deemed invalid and monitor for new Central Government rules regarding mineral taxation.
Key Entities Referenced
The Mines and Minerals (Development and Regulation) Amendment Act, 2026: The primary legislation enacted to amend the existing laws governing the regulation and development of mines and minerals in India.
Mines and Minerals (Development and Regulation) Act, 1957: The principal act that provides the foundational legal framework for mining activities, which this 2026 amendment modifies.
Section 9D, Mines and Minerals (Development and Regulation) Act: A newly inserted provision that restricts State Governments from imposing taxes, cesses, or levies on mineral rights and mineral-bearing lands except under conditions prescribed by the Central Government.
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PART II — Section 1
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MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 17th August, 2026/Sravana 26, 1948 (Saka)
The following Act of Parliament received the assent of the President on
the 17th August, 2026 and is hereby published for general information:—
BillNo. 154-F of 2026
THE MINES AND MINERALS (DEVELOPMENT AND
THE MRIENGEUS LAANTDIO MNI)N AEMREANLDS M(DEENVTE ALOCTP,M 2E02N6T AND
REGULATION) AMENDMENT BILL, 2026
No. 20 of 2026
(AS PASSED BY THE HOUSES OF PARLIAMENT)
[17th August, 2026.]
A
An Act further to amend the Mines and Minerals (Development and
BILL
Regulation) Act, 1957.
furtherto amend the Mines and Minerals (DevelopmentandRegulation)Act,1957.
BE it enacted by Parliament in the Seventy-seventh Year of the Republic of
India as follows:—
1. (1) This Act may be called the Mines and Minerals (Development and Short title and
Regulation) Amendment Act, 2026. commencement.
(2) It shall come into force on such date as the Central Government may, by
notification in the Official Gazette, appoint.2 THE GAZETTE OF IND2 IA EXTRAORDINARY [Part II—Sec. 1]
Amendment of 2. In the Mines and Minerals (Development and Regulation) Act, 1957 67 of 1957.
section 2.
(hereinafter referred to as the principal Act), in section 2, after the words
“regulation of mines”, the words “and mineral bearing lands” shall be inserted.
Amendment of 3. In section 3 of the principal Act, after clause (ad), the following clause
section 3. shall be inserted, namely:—
‘(ada) “mineral bearing land” means any land having the mineral
contents in accordance with the parameters prescribed under clause (a) of
sub-section (2) of section 5;’.
Insertion of new 4. After section 9C of the principal Act, the following section shall be
section 9D. inserted, namely:—
Certain “9D. (1) No tax, cess or such other levy (by whatever name called)
conditions or shall be imposed by the State Government on—
restrictions on
imposition of (a)mineral rights; or
tax, cess, etc.
(b) mineral bearing lands, either based on mineral quantity or
mineral value or royalty payable or otherwise,
except in accordance with such conditions or restrictions as may be
prescribed by the Central Government.
(2) Notwithstanding anything contained in any other law for the time
being in force, or in any judgment, decree or order of any court, the
imposition of such tax, cess or other levy by the State Government on—
(a)mineral rights; or
(b) mineral bearing lands either based on mineral quantity or
mineral value or royalty payable or otherwise,
which is not deposited with the State Government or recovered by it before
the commencement of the Mines and Minerals (Development and
Regulation) Amendment Act, 2026, shall be deemed to be invalid at all
material times:
Provided that any such tax, cess or other levy on mineral rights or on
mineral bearing lands, already deposited with the State Government or
recovered by it before such commencement, shall not be liable to be
refunded.”.
Amendment of
5. In section 13 of the principal Act, in sub-section (2), after clause (t), the
section 13. following clause shall be inserted, namely:—
“(ta) the conditions or restrictions on imposition of tax, cess or such
other levy under sub-section (1) of section 9D;”.
————
DR. RAJIV MANI,
The above Bill has been passed by the Houses of Parliament.
Secretary to the Govt. of India.
Dated the Chairman.
————
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
I assent to this Bill.
MGIPMRND—519 GI—17.08.2026
Dated the President.