Case Law Details
Case Name : In re Andru Ramesh Babu (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 25/AP/GST/2020
Date of Judgement/Order : 16/12/2020
Related Assessment Year :
Courts :
AAR Andhra Pradesh Advance Rulings
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In re Andru Ramesh Babu (GST AAR Andhra Pradesh)
The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant, i.e., service recipient.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH
(Under sub-section (4) of Section 98 of Central Goods & Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017)
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