https://www.taxtmi.com/caselaws?id=379005 Royalty paid for a mining lease was treated as consideration for a licensing service relating to the right to use minerals, classifiable under sub-heading 997337 and taxable at the rate applicable to like goods under reverse charge. Statutory contributions to the District Mineral Foundation and the National Mineral Exploration Trust were treated as compulsory payments made in the course or furtherance of mining business, not donations, and were held to constitute taxable supply for GST purposes. Reverse charge was applied to both royalty and the statutory contributions, so GST liability arose on the mining-related payments. en-us Fri, 22 Feb 2019 00:00:00 +0530 Fri, 07 Mar 2025 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379005 Royalty paid for a mining lease was treated as consideration for a licensing service relating to the right to use minerals, classifiable under sub-heading 997337 and taxable at the rate applicable to like goods under reverse charge. Statutory contributions to the District Mineral Foundation and the National Mineral Exploration Trust were treated as compulsory payments made in the course or furtherance of mining business, not donations, and were held to constitute taxable supply for GST purposes. Reverse charge was applied to both royalty and the statutory contributions, so GST liability arose on the mining-related payments. Case-Laws GST Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379005