Cosme Costa and Sons ., In re
Date: February 28, 2020
Subject Matter
Contributions made to the District Mineral Foundation (DMF) are liable to GST under reverse charge basis
Summary
The applicant seeks Advance Ruling as to whether royalty paid in respect of Mining Lease can be classified under "Licensing services for the right to use minerals including its exploration and evaluation" falling under the SAC 9973 and what…
2. At the outset, we would like to make it clear that the provisions of both the CGST Act and the Goa GST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the Goa GST Act. Further to the earlier, henceforth for the purposes of this Advan…