https://www.taxtmi.com/caselaws?id=303538 Amounts statutorily payable by a mining lease holder to the District Mineral Foundation and the National Mineral Exploration Trust, in addition to royalty, were treated as linked to the grant and enjoyment of mining rights rather than as independent exactions. On that basis, the AAAR held that the activity constitutes a taxable supply of services and that, where the reverse charge notification applies to a business entity, GST is payable by the recipient under reverse charge. The contributions were therefore held taxable under GST and the appellant was liable to discharge the tax. en-us Thu, 27 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303538 Amounts statutorily payable by a mining lease holder to the District Mineral Foundation and the National Mineral Exploration Trust, in addition to royalty, were treated as linked to the grant and enjoyment of mining rights rather than as independent exactions. On that basis, the AAAR held that the activity constitutes a taxable supply of services and that, where the reverse charge notification applies to a business entity, GST is payable by the recipient under reverse charge. The contributions were therefore held taxable under GST and the appellant was liable to discharge the tax. Case-Laws GST Thu, 27 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303538