https://www.taxtmi.com/caselaws?id=411001 Statutorily mandated contributions to the National Mineral Exploration Trust and the District Mineral Foundation, when linked to the grant and continuance of a mining licence, are treated as part of the consideration for the Government's supply of mining and leasing rights. The amounts are not viewed as separate levies disconnected from the supply; they form part of the value of supply because taxes, duties, cesses, fees and charges levied under other laws and charged separately are includible in GST valuation. As a result, the mining service is treated as a single Government supply and GST is payable by the mining lease holder under reverse charge. en-us Wed, 16 Dec 2020 00:00:00 +0530 Tue, 01 Feb 2022 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411001 Statutorily mandated contributions to the National Mineral Exploration Trust and the District Mineral Foundation, when linked to the grant and continuance of a mining licence, are treated as part of the consideration for the Government's supply of mining and leasing rights. The amounts are not viewed as separate levies disconnected from the supply; they form part of the value of supply because taxes, duties, cesses, fees and charges levied under other laws and charged separately are includible in GST valuation. As a result, the mining service is treated as a single Government supply and GST is payable by the mining lease holder under reverse charge. Case-Laws GST Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411001