This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Contribution to NMET & DMF | GST Payable under RCM on mining service
Case Law Details
- Case Name
- In re Andru Ramesh Babu (GST AAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Andhra Pradesh, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 ...
