Utkal Coal Mining India Private Limited ., In re

Date: May 16, 2024

Court: Authority for Advance Ruling
Bench: Odisha
Type: Advance Ruling
Judge(s)/Member(s): Abhay Gupta, Nihar Nayak
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Subject Matter

Transportation of coal within the mining area would be classified under SAC 9966, attracting GST at a rate of 12%

Classification

Summary

The case revolves around an applicant who entered into a Coal Mining Agreement (CMA) with NALCO to act as a Mine Developer and Operator (MDO), entailing various activities including the transportation of coal from the coal stockyard to the railway si…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA M/s. Utkal Coal Mining India Private Limited (herein after referred to as the Applicant’) having principal place of business/ registered office/ corresponding address at D.N0.386/110, PLOT NO.43/B/20, MISHRA PADA, ANGUL, ODISHA,759122 bearing GSTIN 21AADCU0404G1Z3 has filed an application for advance ruling under Section 97 of CG…

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