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TMI Blog2020 (3) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... der ruled that the contributions made towards DMF NMET are not separate transactions but are on account of the supply made are directly linked to the royalty payable; also computed as a fixed percentage of royalty and hence are treated as part of the consideration payable for the Licensing Services for right to use minerals including exploration and evaluation. It is clearly evident from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IN Number 29AAACN7325A1ZR, have filed an application for rectification of mistake (ROM) alleging a mistake in the Advance Ruling order passed vide No. KAR ADRG 69/2019, dated 21-9-2019 [2020 (32) G.S.T.L. 357 (A.A.R. - GST - Kar.)] under Section 102 of CGST Act, 2017, under Section 102 of KGST Act, 2017. 2. The Applicant had sought advance ruling, in their original application in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order as to whether the contributions towards DMF NMET amount to supply in terms of Section 7 of the CGST Act, 2017 or not and also the authority erred in considering the said payments as single payment whereas they are two different transactions. 5. Sri Mohit Kumar Daga, CA Authorised Representative of the applicant i.e. M/s. N.M.D.C. Ltd., appeared for personal hearing proceedings held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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