Pachhwara Coal Mining Private Limited ., In re
Date: July 9, 2021
Subject Matter
Transportation service to WBPDCL will fall under the other supporting transport services (SAC 9967 93)
Summary
The applicant in relation to their question argued that the mining services of coal provided by them and transportation of mined coal to railway siding are two different services and these two services do not fall under the purview of composite suppl…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Jharkhand Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and JGST Act”] by Pachhwara Coal Mining Private Limited, the applicant, seeking an advance ruling in respect of the following question:- Whether the provision of such transportation service f…