Case Law Details
Case Name : In re M/s Madhya Pradesh Power Generating Company (GST AAR Madhya Pradesh)
Appeal Number : Advance Ruling Order No. 14/2019
Date of Judgement/Order : 25/09/2019
Related Assessment Year :
Courts :
AAR Madhya Pradesh Advance Rulings
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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
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