Coal Transport in Mining Now Classified as Vehicle Rental; GST Reduced from 18% to 12% Since July 2022.
Case-Laws
GST
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 specified period and at an agreed price, is classified under SAC 9966, i.e., Renting of Transport Vehicles. The service of transporting minerals within a mining area by vehicles deployed with drivers is conside
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