Lessee to pay GST on Sale Value of Mineral purchased in E-Auction: SC

Samaj Parivartana Samudaya & Ors. Vs State of Karnataka & Ors. (Supreme Court of India)

G.S.T. payable on the sale value of the mineral purchased in the e-auction shall be paid by the buyer directly to the lessee and the lessee would be responsible for all compliances as may be required under Act. We further direct that the Monitoring Committee to prepare appropriate proforma and also take steps for carrying proper Tax Identification Number of the respective lessees on the invoices as may be required