Case LawAdvance Ruling Order No. 14/2019
Madhya Pradesh Power Generating Company ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- September 25, 2019
- Type:
- Advance Ruling
- Members:
- Rajiv Agrawal, Manoj Kumar Choubey
Subject
Coal Beneficiation attracts GST @18% under SAC 9997
ClassificationReverse Charge Mechanism
Summary
The services of coal beneficiation and transportation are two different supplies and they will attract the following rates: a. Coal Beneficiation: GST @18% (CGST 9% + SGST 9%) under SAC 9997 b. Transportation by a GTA by road @5% (CGST 2.5% + SGST 2.…
Judgement
1. The present application has been filed u/s 97 of the Central Goods and Services Act,2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s Madhya Pradesh Power Generating Company Limited (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act…