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GST - Highlights / Catch Notes

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Seeking reimbursement of GST from the service recipient - GTA ...


Dispute Over GST Reimbursement: Are Services Under GTA or Mining Support? Potential 18% GST Rate Impact on Claims.

November 28, 2022

Case Laws     GST     HC

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 reimbursement of amount of GST in the said work order only to the extent of 12% - if in future the revenue holds that the tax for the work done by the respective petitioners comes under Chapter Heading No. 9986 of “Tariff Rule” being ‘Support Services to Mining’ which is leviable to tax @ 18%, then the petitioners would be entitled to raise their claim for the differential tax from the Respondent-Coal Companies. - HC

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