GST Rate on services of coal beneficiation and transportation

In re M/s Madhya Pradesh Power Generating Company (GST AAR Madhya Pradesh) 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 SAC9997 b. Transportation by a GTA by road @5% (CGST 2.5% + SGST 2.5%) under Reverse Charge Mechanism if supplier does not avail input tax credit. Or else GST @ 12% (CGST 6% +SGST 6%). In the latter case the tax is to be paid by supplier i.e. transporter under SAC9965. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MADHYA PRADESH 1. The ...