18% GST payable on coal handling & distribution charges

In re Agarwal Coal Corporation Pvt. Ltd. (GST AAR Madhya Pradesh)

Whether the Applicant is liable to discharge tax liability @ 18% on coal handling and distribution charges wherever supply of such services is intended to be made expressly to a customer or will the Applicant be entitled to charge GST at the rate of 5% as applicable on supply of coal?

Coal handling and distribution charges will be taxable @ 18% and not 5% wherever supply of such services only is intended to

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