GST on coal handling and Distribution charges

In re Devendran Coal International Private Limited (GST AAR Tamil Nadu)

‘Sale of coal’ by the applicant and subsequent supply of coal handling and distribution service ordered by a customer separately is not a composite supply. Applicant is liable to discharge GST on Coal Handling and distribution charges collected at the applicable rates (at present 18%) for such independent supply.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,TAMIL NADUPlease become a Premium member. If you are already a Premium member, login here to access the full content.