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2020 (3) TMI 1302 - AAR - GSTRectification of mistake - Supply or not - statutory contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957 - levy of GST under reverse charge mechanism - HELD THAT:- The authority, in the AAR Order ruled that the contributions made towards DMF & NMET are not separate transactions but are on account of the supply made & are directly linked to the royalty payable; also computed as a fixed percentage of royalty and hence are treated as part of the consideration payable for the Licensing Services for right to use minerals including exploration and evaluation. It is clearly evident from the aforesaid AAR Order that the authority has considered all the submissions and issued the proper order. Hence there is no error/apparent mistake on the face of the record, in the said order and hence the instant application is not valid and is liable for rejection, in terms of Section 98(2) of the CGST Act, 2017 - the instant application filed by the applicant for rectification of mistake in the Advance Ruling is dismissed.
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