The Central Board of Indirect Taxes and Customs (CBIC), vide circular no. 206/18/2023-GST issued on 31st October 2023 has clarified District Mineral Foundations Trusts (DMFTs) Eligible for GST Exemptions as Governmental Authorities. DMFTs function in the best interests of individuals and regions impacted by mining-related activities.
Source: www.taxscan.in