Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
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Questions not raised before the lower authority were not entertained. The authority found that statutory payments mandated by the MMDR Act (30% of royalty to DMF; 2% to NMET) arise from mining activity and form part of royalty paid in the course or furtherance of business. Applying CBEC clarification, contributions to the District Mineral Foundation (DMF) are not subject to GST, and the appeal on DMF is allowed (no refunds). Contributions to the National Mineral Exploration Trust (NMET) are not exempted by that clarification and remain taxable; the lower ruling on NMET is upheld.
Questions not raised before the lower authority were not entertained. The authority found that statutory payments mandated by the MMDR Act (30% of royalty to DMF; 2% to NMET) arise from mining activity and form part of royalty paid in the course or furtherance of business. Applying CBEC clarification, contributions to the District Mineral Foundation (DMF) are not subject to GST, and the appeal on DMF is allowed (no refunds). Contributions to the National Mineral Exploration Trust (NMET) are not exempted by that clarification and remain taxable; the lower ruling on NMET is upheld.
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