https://www.taxtmi.com/caselaws?id=755758 The AAR, Odisha ruled that transportation of coal within mining areas using vehicles with drivers constitutes renting of transport vehicles with operator under SAC 9966, not transportation of goods by road. This service is not eligible for exemption under notification 12/2017-Central Tax (Rate). The applicable GST rate is 12% (reduced from 18% effective 18.07.2022) when fuel costs are included in the consideration. Transportation from mining pit head or stockyard to railway siding or beneficiation plant falls under this classification. en-us Fri, 17 May 2024 00:00:00 +0530 Wed, 07 May 2025 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755758 The AAR, Odisha ruled that transportation of coal within mining areas using vehicles with drivers constitutes renting of transport vehicles with operator under SAC 9966, not transportation of goods by road. This service is not eligible for exemption under notification 12/2017-Central Tax (Rate). The applicable GST rate is 12% (reduced from 18% effective 18.07.2022) when fuel costs are included in the consideration. Transportation from mining pit head or stockyard to railway siding or beneficiation plant falls under this classification. Case-Laws GST Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755758