Home Case Index All Cases GST GST + AAR GST - 2022 (4) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1142 - AAR - GSTClassification of services - rate of GST - coal handling and Distribution charges collected in respect of supply of coal handling and distribution services - liable to discharge tax liability at 18% as per work order issued by the customer subsequent to his coal (only) order or not - clubbing of coal handling and distribution service ordered by customer separately and subsequently with 'supply of coal' to understand that as a composite supply of coal and taxable at 5% or not - HELD THAT:- From the submissions of the applicant, it is seen that the sale of coal and Coal Handling and Transportation are two separate supplies rendered ordinarily by them to their customers. They have stated three scenarios of supplies which are (i) Sale of coal alone-coal simpliciter; (ii) Supply of Handling and Transportation service alone and (iii) Sale of coal first and subsequent supply of Handling and Transportation service. Hence these supplies can be rendered separately also and they are not naturally bundled in the ordinary course of business. The supply of coal done through a separate purchase order and the supply of Coal Handling and Distribution of coal done through a subsequent work order are two individual supplies which are not rendered in conjunction with each other and have to be treated as independent and separate supplies only. Hence the supply of coal is liable for 5% GST and the supply of service of handling and distribution is liable for 18%.
|