https://www.taxtmi.com/caselaws?id=379005 The Authority for Advance Rulings (AAR) determined that the royalty paid by NMDC Limited for mining leases falls under the classification of licensing services for the right to use minerals, attracting GST at the same rate as goods involving transfer of title. Additionally, contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) were deemed liable for GST under reverse charge basis as they were considered part of NMDC's business activities. en-us Fri, 22 Feb 2019 00:00:00 +0530 Sat, 07 Mar 2020 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379005 The Authority for Advance Rulings (AAR) determined that the royalty paid by NMDC Limited for mining leases falls under the classification of licensing services for the right to use minerals, attracting GST at the same rate as goods involving transfer of title. Additionally, contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) were deemed liable for GST under reverse charge basis as they were considered part of NMDC's business activities. Case-Laws GST Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379005