https://www.taxtmi.com/caselaws?id=387381 Royalty paid under a mining lease was treated as consideration for the Government's licensing service permitting the right to use minerals, including exploration and evaluation, and not as an excluded profit a prendre. DMF and NMET contributions, being compulsory payments linked to royalty and required for obtaining and continuing the mining permit, were held inseparable from the same supply and includible in the value of supply. The AAR also held that the service was supplied by Government to a business entity and was liable to GST under reverse charge, making the recipient responsible for tax payment. en-us Sat, 21 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387381 Royalty paid under a mining lease was treated as consideration for the Government's licensing service permitting the right to use minerals, including exploration and evaluation, and not as an excluded profit a prendre. DMF and NMET contributions, being compulsory payments linked to royalty and required for obtaining and continuing the mining permit, were held inseparable from the same supply and includible in the value of supply. The AAR also held that the service was supplied by Government to a business entity and was liable to GST under reverse charge, making the recipient responsible for tax payment. Case-Laws GST Sat, 21 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387381