https://www.taxtmi.com/caselaws?id=422082 The AAR Maharashtra ruled that the applicant's coal mining activities constitute supply of services, not goods, as the applicant lacks ownership rights over the excavated coal which belongs to the mine owner. The services are classified under HSN 9986 attracting 18% GST rather than HSN 2701 at 5%. Government levies like royalty, MMDR, DMF fund, and reserve price paid directly by the mine owner to authorities are excluded from the transaction value for GST purposes, as the applicant has no liability for these amounts under the agreement terms. en-us Wed, 04 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422082 The AAR Maharashtra ruled that the applicant's coal mining activities constitute supply of services, not goods, as the applicant lacks ownership rights over the excavated coal which belongs to the mine owner. The services are classified under HSN 9986 attracting 18% GST rather than HSN 2701 at 5%. Government levies like royalty, MMDR, DMF fund, and reserve price paid directly by the mine owner to authorities are excluded from the transaction value for GST purposes, as the applicant has no liability for these amounts under the agreement terms. Case-Laws GST Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422082