https://www.taxtmi.com/caselaws?id=300790 Compulsory contributions to the National Mineral Exploration Trust and the District Mineral Foundation were treated as part of the consideration for the State Government's mining service, because they were linked to the grant and continuation of mining rights under the mining regime. The AAR held that their statutory character did not exclude them from GST valuation, as the amounts were payable in connection with the supply and fell within the rule including taxes, duties, cesses, fees and charges levied under other laws in the value of supply. GST was therefore payable under reverse charge by the mining lease holder on the full value of the mining service. en-us Tue, 01 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300790 Compulsory contributions to the National Mineral Exploration Trust and the District Mineral Foundation were treated as part of the consideration for the State Government's mining service, because they were linked to the grant and continuation of mining rights under the mining regime. The AAR held that their statutory character did not exclude them from GST valuation, as the amounts were payable in connection with the supply and fell within the rule including taxes, duties, cesses, fees and charges levied under other laws in the value of supply. GST was therefore payable under reverse charge by the mining lease holder on the full value of the mining service. Case-Laws GST Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300790