23 August 2018
Any business entity receiving any service from Government or local authority [except certain specified services] are required to pay GST on reverse charge method [Entry 6 of the Notification 10/2017 Dated 28.06.2017]. Permission to mine [mining leases] are such service on which GST is required to be paid on reverse charge method. Thus prima facie your are required to pay GST under reverse charge method.
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