Page 141 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : AGARWAL COAL CORPORATION PVT. LTD. 75
(b) Services provided to customer at port towards handling the coal on
behalf of/for the customer.
1.6 Customers from all over India including traders and manufacturers
place order(s) on Applicant which can be broadly classified as :
(a) Supply of coal simpliciter :- Where the customer does not wish to avail
any of the coal handling and distribution services and intends to
purchase coal.
(b) Supply of coal and availment of coal handling and distribution :- Where
the customer not only wishes to purchase coal, but also intends to
avail services of coal handling and distribution during the period of
supply of coal.
1.7 Coal handling and distribution charges (per MT) includes a bou-
quet of services provided to customer towards handling the desired quantity of
order placed by customer including but not limited to :
(a) Loading, unloading of material at site
(b) Storage charges of the quantity ordered
(c) Coal safety and security
(d) Adequate water sprinkling
(e) Commitment charges towards fulfilling supply
(f) Custom clearing services
(g) Insurance
1.8 A customer is liable to pay coal handling and distribution charges
for the full intended quantity of purchase even if the quantity lifted/purchased
under a purchase order falls short of the impugned purchase order.
However, a customer is charged only for the actual quantity of the coal
lifted/purchased and the amount is charged as and when a consignment is
made.
1.9 In light of the above, separate purchase order/intent is to be placed
on Applicant by the customers for :
(a) Purchase of coal
(b) Coal handling and distribution charges, as the case may be
1.10 As per the terms agreed with customer, on placing the order for
desired quantity of coal, separate invoices to be raised by the Applicant on a cus-
tomer for :
(a) Price of supply of coal
(b) Coal handling and distribution charges
1.11 The Applicant intends to raise invoice on customer(s) for the fol-
lowing :
(a) Supply of coal with 5% GST in addition
(b) Coal handling and distribution services with 18% GST in addition
1.12 The Applicant is presently availing input tax credit and will con-
tinue to avail the same as follows :
(a) 5% IGST on import of coal
(b) 18% on various services availed at port

GST LAW TIMES  3rd September 2020  157