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).
View Source