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 ca

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