GST payable under RCM on contributions to DMF & NMET: AAAR

In re NMDC Limited (GST AAAR Madhya Pradesh) AAAR held that The Appellant is liable to pay GST under reverse charge on the contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per Mines and Minerals (Development and Regulation) Act, 1957. Read Also AAR: Classification of service of granting of license by Govt to extract minerals FULL TEXT OF THE ORDER OF APPELLATE  AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH PROCEEDINGS (Under section 101 of the Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017...