https://www.taxtmi.com/caselaws?id=410999 Contributions to the National Mineral Exploration Trust and the District Mineral Foundation were treated as compulsory payments arising from the statutory mining framework and linked to the grant of mining rights. The mining licence and the right to extract mineral ore were treated as a single Government supply, with royalty, NMET contribution and DMF contribution forming the consideration structure; as a result, the contributions were includible in the value of supply under GST valuation rules and GST was payable under reverse charge. en-us Wed, 16 Dec 2020 00:00:00 +0530 Sat, 14 Aug 2021 09:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410999 Contributions to the National Mineral Exploration Trust and the District Mineral Foundation were treated as compulsory payments arising from the statutory mining framework and linked to the grant of mining rights. The mining licence and the right to extract mineral ore were treated as a single Government supply, with royalty, NMET contribution and DMF contribution forming the consideration structure; as a result, the contributions were includible in the value of supply under GST valuation rules and GST was payable under reverse charge. Case-Laws GST Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410999