AAR: Supply of coal and coal handling, distribution charges taxable at 18% GST

Madhya Pradesh AAR holds that 18% (not 5%) GST is applicable on supply of coal handling and distribution charges wherever supply of such services is intended to be expressly made to a customer; Perusing section 16 (eligibility and conditions for availing ITC) holds that ITC availed as per the conditions specified therein shall be allowed for discharging the liability towards supply of coal and supply of coal handling and distribution charges: Madhya Pradesh AAR...