https://www.taxtmi.com/caselaws?id=794742 Contribution towards the District Mineral Foundation was treated as part of the mining royalty burden and, in light of the GST clarification treating District Mineral Foundation trusts as governmental authorities supplying without consideration, it was held not liable to GST. Contribution towards the National Mineral Exploration Trust was treated as a mandatory payment linked to mining operations but not covered by that clarification, and it was held liable to GST. The appeal therefore succeeded only on the District Mineral Foundation issue and failed on the National Mineral Exploration Trust issue, resulting in partial relief. en-us Fri, 02 Jan 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794742 Contribution towards the District Mineral Foundation was treated as part of the mining royalty burden and, in light of the GST clarification treating District Mineral Foundation trusts as governmental authorities supplying without consideration, it was held not liable to GST. Contribution towards the National Mineral Exploration Trust was treated as a mandatory payment linked to mining operations but not covered by that clarification, and it was held liable to GST. The appeal therefore succeeded only on the District Mineral Foundation issue and failed on the National Mineral Exploration Trust issue, resulting in partial relief. Case-Laws GST Fri, 02 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794742