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GST - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

GST on the services for the right to use minerals - The ...


Misunderstanding Reverse Charge: Applicant Liable for Tax on Mineral Use Services Provided by Government.

September 25, 2018

Case Laws     GST     AAR

GST on the services for the right to use minerals - The applicant has misconstrued the entry which in fact casts a liability of tax to be discharged by the recipient on reverse charge basis - the applicant is liable to discharge the tax liability on such services provided to it by the Government on reverse charge basis.

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