https://www.taxtmi.com/caselaws?id=388283 AAR MP ruled that coal beneficiation and transportation services are independent services with separate pricing and equal importance. Coal beneficiation services under SAC 9997 attract 18% GST. Transportation services under SAC 9965 are taxable at 12% GST, or 5% if the supplier does not claim input tax credit. Neither service is predominant over the other, requiring separate tax treatment based on their respective classifications. en-us Wed, 25 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388283 AAR MP ruled that coal beneficiation and transportation services are independent services with separate pricing and equal importance. Coal beneficiation services under SAC 9997 attract 18% GST. Transportation services under SAC 9965 are taxable at 12% GST, or 5% if the supplier does not claim input tax credit. Neither service is predominant over the other, requiring separate tax treatment based on their respective classifications. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388283