SC : Lessee liable to GST on mineral e-auction; Monitoring Committee to facilitate ITC

SC directs payment of GST on sale value of mineral purchased in e-auction by the buyer directly to the lessee, who would be responsible for all compliances under CGST Act, 2017; Also directs Monitoring Committee to take necessary action to enable lessee to claim and obtain input tax credit in respect thereof; Monitoring Committee shall also prepare appropriate proforma and take steps for carrying proper Tax Identification Numbers of respective lessees on the invoices as may b...