GST Applies to DMF and NMDF Contributions as Part of Mining Royalty Under Reverse Charge Mechanism.

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....Levy of GST on contributions made to District Mineral Foundation (DMF) and the National Mineral Exploration Trust (NMDF) - the said contributions are nothing but additions to the royalty payable for the original supply itself - such amounts are paid in respect of mining rights and the said supply is already deemed to be taxable under reverse charge (RCM) basis - AAR....