https://www.taxtmi.com/caselaws?id=430792 The HC declined to determine whether petitioners' services should be classified under Chapter Heading 9965 (12% GST) or 9986 (18% GST) of Tariff Rules, finding such determination would hamper ongoing investigation. The court noted work orders provided for GST reimbursement by coal companies. HC held that if revenue authorities later classify services under Chapter Heading 9986 (Support Services to Mining at 18%), petitioners would be entitled to claim differential tax from respondent coal companies. Application disposed of without prejudicing future claims for additional reimbursement. en-us Thu, 24 Nov 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430792 The HC declined to determine whether petitioners' services should be classified under Chapter Heading 9965 (12% GST) or 9986 (18% GST) of Tariff Rules, finding such determination would hamper ongoing investigation. The court noted work orders provided for GST reimbursement by coal companies. HC held that if revenue authorities later classify services under Chapter Heading 9986 (Support Services to Mining at 18%), petitioners would be entitled to claim differential tax from respondent coal companies. Application disposed of without prejudicing future claims for additional reimbursement. Case-Laws GST Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430792