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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Classification of services - The transaction/service i.e. ...


State Government's Mine Lease to Business Entity: Tax Payable by Recipient Under Reverse Charge Mechanism.

June 22, 2020

Case Laws     GST     AAR

Classification of services - The transaction/service i.e. “leasing of mines” is between the State Government and applicant and the services are supplied by the State Government to the applicant which is a business entity. The subject transaction/service being a supply is not covered under the exceptions, the applicant being the recipient of such service shall have to pay tax on the said supply under reverse charge mechanism (RCM).

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