Page 140 - GSTL_3rd September 2020_Vol 40_Part 1

74 GST LAW TIMES [ Vol. 40
2020 (40) G.S.T.L. 74 (A.A.R. - GST - M.P.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MADHYA PRADESH
S/Shri Virendra Kumar Jain, Member (CGST) and Manoj Kumar Choubey,
Member (SGST)
IN RE : AGARWAL COAL CORPORATION PVT. LTD.
Order No. 11/2020, dated 8-6-2020 in Case No. 01/2020
Coal Handling and Distribution services also made optionally to cli-
ents - Supply of coal covered under Serial No. 158 of Notification No. 1/2017-
C.T. (Rate) - Coal handling and distribution charges wherever supply of such
services only is intended to expressly made to a customer covered under Serial
No. 30 of Notification No. 11/2017-C.T. (Rate) with effective rate being 18%
(9% CGST + 9% SGST) - Input tax credit availed as per conditions specified in
Section 16 of Central Goods and Services Tax Act, 2017 to be allowed for dis-
charging liability towards supply of coal and supply of coal handling and dis-
tribution charges respectively - Sections 7 and 16 of Central Goods and Ser-
vices Tax Act, 2017. [paras 4.4, 5.1, 5.2]
Ruling in favour of assessee
REPRESENTED BY : Shri Pramod Shrivastava, CA and Dr. Arvind Singh
Chawla, Advocate, for the Assessee.
[Order]. - Proceedings : Brief facts of the case :
1.1 M/s. Agarwal Coal Corporation Private Limited (“Applicant” for
brevity) is engaged in business of trading of coal in India and for the same Ap-
plicant undertakes purchase of coal from domestic markets as well as imports
from overseas.
1.2 On purchase of coal, the Applicant has submitted that GST is paid
@ 5% (on intra-State and inter-State supply as the case may be) and on import of
coal from overseas market, IGST is paid @ 5%.
1.3 After coal is imported, the coal is stockpiled at port itself at the des-
ignated place for subsequent sale to customers. Various services are availed by
Applicant at the port during process of procurement of coal and for fulfilling ob-
ligations towards supply of coal.
1.4 The services so utilized by Applicant include the following but not
limited to,
(a) Stevedoring services
(b) Unloading and Loading of coal
(c) Security of coal
(d) Insurance
(e) Renting of the premises
Appropriate rate of GST is charged by respective service providers on above ser-
vices so provided.
1.5 Above services will be utilized by Applicant at the following
stages :
(a) Procurement and keeping of coal at the port

GST LAW TIMES  3rd September 2020  156