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GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Valuation of supply - mining services - The contributions to ...


Contributions to NMET and DMF for mining services in Andhra Pradesh are subject to GST under Reverse Charge Mechanism.

August 14, 2021

Case Laws     GST     AAR

Valuation of supply - mining services - The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant, i.e., service recipient. - AAR

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