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