GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.

GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.Case-LawsGSTQuestions not raised before the lower authority were not entertained. The authority found that statutory payments mandated by the MMDR Act

GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.
Case-Laws
GST
Questions not raised before the lower authority were not entertained. The authority found that statutory payments mandated by the MMDR Act (30% of royalty to DMF; 2% to NMET) arise from mining activity and form part of royalty paid in the course or furtherance of business. Applying CBEC clarification, contributions to the District Mineral Foundation (DMF) are not subjec

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