Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

The coal beneficiation services fall under the purview of SAC ...


GST Rates: Coal Beneficiation Services at 18% (SAC 9997), Transportation Services at 12% (SAC 9965), 5% Without ITC Use.

November 12, 2019

Case Laws     GST     AAR

The coal beneficiation services fall under the purview of SAC 9997 and is chargeable at the rate of 18% GST - the Transportation services fall under the SAC 9965 and is chargeable to tax @12% but if supplier does not avail Input tax credit the GST Rate would be 5%.

View Source

 


 

You may also like:

  1. The transportation of coal (minerals) within a mining area, such as from the mining pit head or coal stockyard to the railway siding or beneficiation plant, for a...

  2. Seeking reimbursement of GST from the service recipient - GTA service or Support Services relating to mining - taxable @12% or 18% - BPCL have been made for...

  3. Classification of services - rate of GST - Other Charges collected from its customers in respect of the sale of residential apartments - it is clear that charges in...

  4. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

  5. The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

  6. Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific...

  7. Challenged the Ruling pronounced by AAR - Nature of activities as per the EPC Contract - The AAAR concluded that the services provided by the appellant, involving the...

  8. Classification of service - “Leasing service” against payment of Royalty - rate of GST - royalty for extraction of iron - till 31.12.2018 the rate of GST on the impugned...

  9. The applicant M/s. Kerala Land Development Corporation Ltd. (M/s. KLDC), a fully owned Government Undertaking, falls under the definition of "Governmental Entity"...

  10. This circular clarifies GST rates and classification for certain goods based on recommendations of the GST Council's 54th meeting. Key points: Extruded/expanded savoury...

  11. Four-tier GST rate structure of 5, 12, 18, 28 percent has been announced by the GST Council in addition to zero rated goods

  12. GST Council recommends formation of Group of Ministers to study GST on life and health insurance, and future of compensation cess. Exemption recommended for research and...

  13. AAR ruled that transportation services provided by subcontractor X to principal GTA are not exempt under Entry 18 of Notification 12/2017-CT(Rate). Since X does not...

  14. To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

  15. Services supplied before 18.07.2022, invoices proposed for price escalation. Rate of GST 18% applicable as per Section 14(a)(i) of CGST Act, 2017 on invoices issued...

 

Quick Updates:Latest Updates