https://www.taxtmi.com/caselaws?id=385927 Royalty paid for a mining lease was treated as consideration for the Government's grant of the right to extract and use minerals, and was classified under leasing or licensing services relating to the right to use minerals, with service code 99733. Contributions to the District Mineral Foundation and National Mineral Exploration Trust, being statutory amounts payable in addition to royalty, were held not to be separate charitable payments but part of the consideration for the mining supply. They were therefore includible in the value of the original supply for GST, which remained taxable under reverse charge when supplied by the Government to a business entity. en-us Thu, 18 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385927 Royalty paid for a mining lease was treated as consideration for the Government's grant of the right to extract and use minerals, and was classified under leasing or licensing services relating to the right to use minerals, with service code 99733. Contributions to the District Mineral Foundation and National Mineral Exploration Trust, being statutory amounts payable in addition to royalty, were held not to be separate charitable payments but part of the consideration for the mining supply. They were therefore includible in the value of the original supply for GST, which remained taxable under reverse charge when supplied by the Government to a business entity. Case-Laws GST Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385927