https://www.taxtmi.com/caselaws?id=301331 Compulsory statutory contributions to the District Mineral Foundation and National Mineral Exploration Trust were treated as arising from mining operations and not as voluntary donations. The authority reasoned that the payments constituted consideration for an act of forbearance, namely tolerance of mining activity and its environmental impact, so they fell within the statutory concept of supply and consideration in the course or furtherance of business. It further applied the notified reverse charge entry for services involving Government-related bodies to a business entity and rejected the challenge to its inapplicability. The contributions were therefore considered liable to GST under reverse charge. en-us Tue, 04 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301331 Compulsory statutory contributions to the District Mineral Foundation and National Mineral Exploration Trust were treated as arising from mining operations and not as voluntary donations. The authority reasoned that the payments constituted consideration for an act of forbearance, namely tolerance of mining activity and its environmental impact, so they fell within the statutory concept of supply and consideration in the course or furtherance of business. It further applied the notified reverse charge entry for services involving Government-related bodies to a business entity and rejected the challenge to its inapplicability. The contributions were therefore considered liable to GST under reverse charge. Case-Laws GST Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301331