Contribution to NMET & DMF | GST Payable under RCM on mining service

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.

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