Service Supply Confirmed: No Coal Ownership Transfer, Classified as Service under GST Regulations.

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....Classification of supply - supply of goods or supply of services - HSN Code - right and ownership on the Coal mined by the Applicant - he applicant is involved in supply of services in the instant case (as seen from the ‘Scope of Supply” in the Agreement) and there is no supply of coal by the applicant - thus, the impugned activity carried out by the applicant is supply of services and not supply of goods. - AAR....