https://www.taxtmi.com/caselaws?id=410998 Compulsory payments towards the National Mineral Exploration Trust and District Mineral Foundation, made under the mining law, were treated as part of the consideration for the Government's mining service because they arose from the statutory framework governing the grant and continuance of the mining licence. The licensing activity was viewed as a single supply, and the royalty-linked trust and foundation contributions were included in the taxable value of that supply under GST. Their linkage to royalty did not change their character for valuation purposes, and the Government service to a business entity was liable to GST under reverse charge. en-us Wed, 16 Dec 2020 00:00:00 +0530 Tue, 23 Nov 2021 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410998 Compulsory payments towards the National Mineral Exploration Trust and District Mineral Foundation, made under the mining law, were treated as part of the consideration for the Government's mining service because they arose from the statutory framework governing the grant and continuance of the mining licence. The licensing activity was viewed as a single supply, and the royalty-linked trust and foundation contributions were included in the taxable value of that supply under GST. Their linkage to royalty did not change their character for valuation purposes, and the Government service to a business entity was liable to GST under reverse charge. Case-Laws GST Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410998