GST on transportation service for temporary period till extension of railway siding to mine location

In re Pachhwara Coal Mining Private Limited (GST AAR Jharkhand) Question – Whether the provision of such transportation service for the temporary period till extension of the railway siding to the mine location is an independent activity, and exempted from the payment of GST under SI. No. 18 of Notification No. 12/2017-CT(R) dated 28 June 2017? Answer – The transportation service supplied by the applicant to The West Bengal Power Development Corporation Ltd (WBPDCL) will fall under the other supporting transport services (Heading 996793) and covered under Entry ll(ii) of the Noti...