Rate of Tax — Applicant is a wholly owned company of MP Government engaged in generation of electricity in the state of Madhya Pradesh and successor entity of erstwhile MPSEB.  MPPGCL is engaged in supplying electricity which is exempted supply under GST. The Applicant sought Advance ruling on the questions; Whether charging GST @5% of transportation services by Goods Transport Agency (GTA) by road under RCM and 18% on coal beneficiation and loading charges (as stated in point no.9 of Statement of Facts) is in compliance with the provisions of the GST Law? And; If the answer to Q-1 is negative, then what should be the applicable GST rate on these services and who is liable to pay tax to the government? The Authority ruled out that Coal beneficiation service attracts 18% GST under SAC Code 9997. — Madhya Pradesh Power Generating Company Limited, In Re… [2019] 16 TAXLOK.COM 196 (AAR-Madhya Pradesh)