https://www.taxtmi.com/caselaws?id=411000 Compulsory contributions to the National Mineral Exploration Trust and the District Mineral Foundation under the mining law framework were treated as part of the composite consideration for the State Government's service of granting and continuing mining rights. The ruling found that the mining licence, royalty, and these statutory payments were not separate levies outside the supply transaction, but formed one arrangement for the right to extract minerals. As services supplied by a State Government to a business entity fall under reverse charge, the contributions were included in the taxable value of supply and became chargeable to GST in the hands of the recipient. en-us Wed, 16 Dec 2020 00:00:00 +0530 Fri, 03 Dec 2021 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411000 Compulsory contributions to the National Mineral Exploration Trust and the District Mineral Foundation under the mining law framework were treated as part of the composite consideration for the State Government's service of granting and continuing mining rights. The ruling found that the mining licence, royalty, and these statutory payments were not separate levies outside the supply transaction, but formed one arrangement for the right to extract minerals. As services supplied by a State Government to a business entity fall under reverse charge, the contributions were included in the taxable value of supply and became chargeable to GST in the hands of the recipient. Case-Laws GST Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411000