Reverse Charge — The applicant is a Public Ltd Company and has been regularly paying GST liabilities and filing GST returns. The Applicant set up a large production facility for manufacture of Iron and steel products. With regard to the levies made for the purpose of mining for extraction of the iron ore, the applicant pays Royalty to the government. Further, in addition to the royalty, he is paying an amount equivalent to ten percentage of the royalty to the District Mineral Foundation of the district in which the mining operations are carried out.  The Applicant sought Advance ruling on the question whether the Applicant is liable to discharge GST under reverse charge, for the contribution made towards NMET and DMF, in light of SI. No. 5 of the Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017. The Authority ruled out that provision of reverse charge is applicable on payment made towards royalty and for the payment made towards NMET and DMF under the statutory requirements of the Mines and Minerals (Development and Regulation) Act, 1957. — JSW Steel Ltd., In Re.. [2019] 16 TAXLOK.COM 127 (AAR-Karnataka)