https://www.taxtmi.com/caselaws?id=305377 The transportation of coal from the mine to the railway siding was classified as an independent activity separate from mining services. The transportation service provided did not qualify for exemption as 'transportation of goods by a person other than GTA' and was chargeable to GST at 18%. Additionally, the applicant was found liable to pay GST under Reverse Charge Mechanism for services received from unregistered transporters as they fell under the definition of Goods Transport Agency services. en-us Fri, 09 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305377 The transportation of coal from the mine to the railway siding was classified as an independent activity separate from mining services. The transportation service provided did not qualify for exemption as 'transportation of goods by a person other than GTA' and was chargeable to GST at 18%. Additionally, the applicant was found liable to pay GST under Reverse Charge Mechanism for services received from unregistered transporters as they fell under the definition of Goods Transport Agency services. Case-Laws GST Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305377