BGR Mining & Infra Limited ., In re
Date: July 9, 2021
Subject Matter
Activity of transportation of coal from the mine pit-head to the railway siding is an independent activity
Summary
Question (a) – Whether the activity of transportation of coal from the mine to the railway siding at Pakur, till the time the railway siding is made operational at the mine, is an independent activity or part of supply of mining service?…
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 BGR Mining & Infra Limited, Amaghata, Govindpur, Dhanbad, Jharkhand-826 005 [Correspondence address – H. No. 8-2-596/R, Road No. 10, Banjara Hills, Hyderabad-34],…