Misunderstanding Reverse Charge: Applicant Liable for Tax on Mineral Use Services Provided by Government.
Case-Laws
GST
GST on the services for the right to use minerals – The applicant has misconstrued the entry which in fact casts a liability of tax to be discharged by the recipient on reverse charge basis – the applicant is liable to discharge the tax liability on such services provided to it by the Government on reverse charge basis.
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