Mining Royalty-Linked DMF Payments Exempted From GST Prospectively: AAAR Telangana

In re Singareni Colleries Company Ltd (GST AAAR Telangana) The appeal was decided by the GST Appellate Authority for Advance Ruling, Telangana under Section 100 of the Telangana Goods and Services Tax Act, 2017, against Advance Ruling Order No. 31/2022 dated 07.06.2022 passed by the Telangana State Authority for Advance Ruling. The applicant is a government-owned coal mining company, jointly owned by the Government of Telangana and the Government of India, engaged in extraction of coal through mining leases in the State of Telangana. Under the Mines and Minerals (Development and Regulation) Ac...