https://www.taxtmi.com/caselaws?id=786127 Statutory mining-related contributions were examined for GST treatment in relation to mining royalty consideration. The contribution to the District Mineral Foundation was treated as a mandatory exaction linked to mining activity, but a GST clarification recognising District Mineral Foundation Trusts as Governmental Authorities was applied, so it was held not liable to GST. The contribution to the National Mineral Exploration Trust, however, was also a mandatory percentage-based payment under the mining framework, and no comparable exemption or clarification applied; it was therefore treated as part of the taxable consideration connected with the mining supply and remained liable to GST. en-us Fri, 02 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 11:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786127 Statutory mining-related contributions were examined for GST treatment in relation to mining royalty consideration. The contribution to the District Mineral Foundation was treated as a mandatory exaction linked to mining activity, but a GST clarification recognising District Mineral Foundation Trusts as Governmental Authorities was applied, so it was held not liable to GST. The contribution to the National Mineral Exploration Trust, however, was also a mandatory percentage-based payment under the mining framework, and no comparable exemption or clarification applied; it was therefore treated as part of the taxable consideration connected with the mining supply and remained liable to GST. Case-Laws GST Fri, 02 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786127