AAR: Coal Beneficiation and Coal Transportation by GTA, being distinct supplies, taxable separately

Madhya Pradesh AAR holds that coal beneficiation (washing) falls under purview of SAC 9997 and transportation services by a GTA by road, falls under SAC 9965, both being two different supplies; Notes that applicant (wholly owned company of MP Government), engaged in electricity generation, has invited tenders for transportation of coal from mines to washery plant and washed coal, coal beneficiation (washing) and associated works, in a specified manner; Accepts appli...