JSW Steel Ltd ., In re
Date: September 21, 2019
Subject Matter
GST under reverse charge is applicable for the contribution made towards District Mineral Foundation by a mining company
Summary
The applicant is a manufacturer of Iron & Steel Products and to fulfill the requirement of Iron ore M/s JSW Steel Limited was given an area to the extent of 33.21 hectares by the Government on lease basis for a period of 50 years to carrying out…
1. M/s. JSW Steel Ltd., (hereinafter referred to as “Applicant”), bearing GSTIN number 29AAACJ4323N1ZC filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 by discharging the fee of Rs.5,000/- each under the CGST Act, 2017 and the KGST Act, 2017. 2. The applicant is a Public Ltd Company, registered under…