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2019 (11) TMI 532 - AAR - GSTRate of GST - transportation services by Goods Transport Agency (GTA) by road under RCM - coal beneficiation and loading charges - Rate of GST. HELD THAT:- Both the services are independent of each other. The price charged by the supplier for both the services are separately mentioned in price bid invited by the company and none of the services can be considered as predominant over the other service. Both the services are important for the company and the company has invited tender for availing both the services. 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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