https://www.taxtmi.com/caselaws?id=411002 Contributions to the National Mineral Exploration Trust and District Mineral Foundation under the mining law framework were treated as part of the composite consideration for the mining licence because they are statutorily linked to the grant and enjoyment of mining rights, are compulsory, and are measured with reference to royalty. The AAR held that these payments do not create a separate supply and therefore fall within the statutory concept of consideration, making them includible in the value of supply. As the supply is by the Government to a business entity, GST applies under reverse charge. en-us Wed, 16 Dec 2020 00:00:00 +0530 Tue, 03 May 2022 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411002 Contributions to the National Mineral Exploration Trust and District Mineral Foundation under the mining law framework were treated as part of the composite consideration for the mining licence because they are statutorily linked to the grant and enjoyment of mining rights, are compulsory, and are measured with reference to royalty. The AAR held that these payments do not create a separate supply and therefore fall within the statutory concept of consideration, making them includible in the value of supply. As the supply is by the Government to a business entity, GST applies under reverse charge. Case-Laws GST Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411002