The coal beneficiation services fall under the purview of SAC ...
Case Laws GST
November 12, 2019
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%.
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