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Mining Services | Compulsory payment of DMF & NMET | GST Payable under RCM
Case Law Details
- Case Name
- In re AndruAnantha Padma KotiSatyavathi (GST AAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Andhra Pradesh, Advance Rulings
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In re Andru Anantha Padma KotiSatyavathi (GST AAR Andhra Pradesh)
The service provided is only the license to extract mineral ore and also the right to use such minerals extracted is a single service where the consideration is payable under three heads and in case any one of the payments is not made, the service provider, that is the Government would not issue the permit to use the mineral ore so extracted. Hence it forms the value of the supply under Section 15 and the charges for DMF and NMET being compulsory payments, would only amount to application of the amounts paid and...
