Baranj Coal Mines Private Limited ., In re
Date: May 4, 2022
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
Subject Matter
GST on Royalty, MMDR, DMF Fund & Reserve Price paid directly to Government
Summary
The amounts towards Royalty, MMDR, DMF Fund and Reserve Price, payable and paid by KPCL directly to the concerned Governmental Authority of Maharashtra are not includible in the Value of Supply for the purpose of levy of GST. However, in future if it…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST ‘Act and MGST Act” respectively] by M/s. BARANJ COAL MINES PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions: Question 1 – Whether…