5% GST on GTA Services under RCM and 18% GST on coal beneficiation and loading charges: Madhya Pradesh AAR

By | March 14, 2020
(Last Updated On: March 14, 2020)

Madhya Pradesh Authority of Advance Ruling

M/s Madhya Pradesh Power Generating Company Limited

(a) Whether charging GST @5% of transportation services by Goods Transport Agency (GST) by road under RCM and 18% on coal beneficiation and loading charges (as stated in point no. 9 of Staement of Facts) is in compliance with the provisions of the GST Law?

(b) If the answer to Q-1 is negative, then waht should be the applicable GST rate on these services and who is liable to pay tax to the government?

MP/AAR/14/2019 dated 25.09.2019

Download Click here

Leave a Reply

Your email address will not be published.