GST Rates: Coal Beneficiation Services at 18% (SAC 9997), Transportation Services at 12% (SAC 9965), 5% Without ITC Use.

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....The coal beneficiation services fall under the purview of SAC 9997 and is chargeable at the rate of 18% GST - the Transportation services fall under the SAC 9965 and is chargeable to tax @12% but if supplier does not avail Input tax credit the GST Rate would be 5%.....