Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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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 considered a service of renting transport vehicles with operators, falling under Heading 9966, and not a service of transportation of goods by road. Consequently, it is not eligible for exemption under Sl. No. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. On such rental services of goods carriages where the cost of fuel is included in the consideration charged from the recipient, the GST rate has been reduced from 18% to 12% with effect from 18.07.2022. Prior to 18.07.2022, it attracted GST at 18%. The applicable tax rate for this service is currently 12%.
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 considered a service of renting transport vehicles with operators, falling under Heading 9966, and not a service of transportation of goods by road. Consequently, it is not eligible for exemption under Sl. No. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. On such rental services of goods carriages where the cost of fuel is included in the consideration charged from the recipient, the GST rate has been reduced from 18% to 12% with effect from 18.07.2022. Prior to 18.07.2022, it attracted GST at 18%. The applicable tax rate for this service is currently 12%.
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