Singareni Colleries Company Ltd ., In re
Date: January 1, 2026
Subject Matter
District Mineral Foundation Contributions Exempt from GST; National Mineral Exploration Trust Contributions Taxable
Summary
The appeal is partly allowed , clarifying that contributions to the District Mineral Foundation (DMF) are exempt from GST, as DMFTs are deemed Governmental Authorities by a CBEC circular. However, the appeal is dismissed regarding contributions to th…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TELANGANA In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate Authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate Authority on its own accord, or is brought to its notice by the…