AAAR’s order taxing contributions to District Mineral Trusts basis 'reverse-charge' under Chhattisgarh HC scanner

Chhattisgarh HC hears petition challenging AAAR ruling which held that GST is payable under ‘reverse charge mechanism’ (RCM) on royalty contribution made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET); Petitioner rebuts the finding of AAAR that contributions are in the manner of an undertaking to forbear from causing environmental damage and protection to the ecosystem; Citing the AAAR findings to be “ex-face perverse”, Petitio...