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Licensing services provided by government for the right to use minerals is covered under reverse charge mechanism

Shanti Prime Publication Pvt. Ltd.

Classification of Supply — The Applicant NMDC Limited is a state-controlled mineral producer of the Government of India. It is owned by the Government of India and is under administrative control of the Ministry of steel. Authority Ruled; The royalty paid by Applicant in respect of mining lease is classifiable under sub heading 997337; The contributions made to District Mineral Foundation and National Mineral Exploration Trust, by the Applicant as per MMDR Act, 1957 are liable to GST, under reverse charge basis. — Nmdc Limited, In Re…. [2019] 09 TAXLOK.COM 079 (AAR-Chhattisgarh)