GST payable on Abhivahan and Khanij Sampada Shulk under RCM

In re Purewal Stone Crusher (GST AAAR Uttarakhand)

Taxability of Abhivahan Shulk and Khanij Sampada Shulk –

Abhivahan Shulk is paid to TVPV only by the license holders and in lieu of this fee, the govt, agency is ensuring the right of passage as well as continued maintenance of supplies. Similarly, Khanij Sampada Shulk is paid only by the lease holders who have been given the right to extract, transport and sell RBM by the District Geology & Mining Department who

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