Levy of GST - business of mining - The applicant has ...

Misunderstanding of GST Entry: Tax Liability on Recipient via Reverse Charge for Mineral Licensing Services.

February 16, 2019

Case Laws     GST     AAR

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.

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