Contributions for DMF & NMET was directly linked to royalty & amounts to Supply

In re NMDC Limited (GST AAR Karnataka) The applicant filed the instant application, for rectification of ruling, alleging that the authority has not ruled in the order as to whether the contributions towards DMF & NMET amount to supply in terms of Section 7 of the CGST Act 2017 or not and also the authority erred in considering the said payments as single payment whereas they are two different transactions. The authority, in the aforesaid AAR Order No. 69/2019 dated 21.09.2019, ruled that the contributions made towards DMF & NMET are not separate transactions but are on account of the ...