Levy of GST on contributions made to District Mineral Foundation ...
Case Laws GST
September 17, 2019
Levy of GST on contributions made to District Mineral Foundation (DMF) and the National Mineral Exploration Trust (NMDF) - the said contributions are nothing but additions to the royalty payable for the original supply itself - such amounts are paid in respect of mining rights and the said supply is already deemed to be taxable under reverse charge (RCM) basis - AAR
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