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Case Law Details

Case Name : In re Andru Srinivas (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling AAR No. 23/AP/GST/2020
Date of Judgement/Order : 01/12/2020
Related Assessment Year :
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In re Andru Srinivas (GST AAR Andhra Pradesh)

Question: Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GS-I under the Reverse Charge Mechanism in the hands of the applicant service recipient.

Answer: The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant, i.e., service recipient.

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FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH

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