AAAR: Contributions to Govt. controlled trusts, for mining operation, not ‘donations’, upholds AAR

AAAR upholds AAR order clarifying that that the contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) by the appellant as per MMDR Act, 1957 is liable to GST under ‘reverse charge’ basis in terms of Notification No, 13/2017-Central Tax (Rate); States that, contribution made to both the trusts, which can be construed as “local Authority” as defined u/s 2(69)(c) of CGST Act, 2017, is on account of mining ope...