https://www.taxtmi.com/caselaws?id=301066 Compulsory NMET and DMF contributions linked to the grant and enjoyment of mining rights were treated as part of the consideration for the single service of permitting extraction and use of mineral ore. The AAR held that these payments formed part of the value of supply because GST value includes taxes, duties, cesses, fees and charges levied under other laws when charged separately. On that basis, the NMET and DMF amounts were includible in the taxable value and the Government's mining-related services to a business entity were liable to GST under reverse charge. en-us Wed, 16 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301066 Compulsory NMET and DMF contributions linked to the grant and enjoyment of mining rights were treated as part of the consideration for the single service of permitting extraction and use of mineral ore. The AAR held that these payments formed part of the value of supply because GST value includes taxes, duties, cesses, fees and charges levied under other laws when charged separately. On that basis, the NMET and DMF amounts were includible in the taxable value and the Government's mining-related services to a business entity were liable to GST under reverse charge. Case-Laws GST Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301066