TMI BlogMisunderstanding of GST Entry: Tax Liability on Recipient via Reverse Charge for Mineral Licensing Services.Levy of GST - business of mining - The applicant has misconstrued the entry which in fact casts a liability of tax to be discharged by the recipient on reverse charge basis on licensing services for the right to use minerals including its exploration and evaluation. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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