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Activity of transportation of coal from the mine pit-head to the railway siding is an independent activity. Services received from the unregistered transporters by the applicant falls under the definition of "GTA" services and the same are covered under 'RCM' in terms of Notification No. 13/2017-Central Tax (Rate), dated 28-6-2017.

Classification of service— In the instant case, the applicant is seeking an advance ruling in respect of the following questions:-

(a) Whether the activity of transportation of coal from the mine to the railway siding at Pakur, till the time the railway siding is made operational at the mine, is an independent activity or part of supply of mining service?

(b) If the provision of transportation of coal is an independent activity, whether exemption is available to the applicant as 'transportation of goods by a person other than GTA'?

(c) Whether the applicant is liable to pay GST under RCM on the transportation services received from the transporters, as they are not issuing consignment note?'

when a person who provides service in relation to transport of goods by road and the lien on the goods has been transferred and the transporter of the goods becomes responsible for the transportation of the goods till safe delivery to the consignee, he essentially undertakes the responsibility cast upon a goods transport agency and the consignee or consignor of the goods, whom the services are provided, gets certain rights which can be exercised against the transporter in respect of transportation of the goods.

Held that—

Activity of transportation of coal from the mine pit-head to the railway siding is an independent activity.

The transportation work supplied by the applicant to PCMPL is a other supporting transport services (Heading 996793) and covered under Entry ll(ii) of the Notification No. 11/2017-C.T. (Rate), dated 28.06.2017 & would be chargeable to GST at 18% (CGST 9% + SGST 9%) as provided under the Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (as amended).

Services received from the unregistered transporters by the applicant falls under the definition of "GTA" services (Heading 9965) in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 as substituted vide Notification No. 20/2017-Central Tax (Rate), dated 22.08.2017 and the same are covered under 'RCM' in terms of Notification No. 13/2017-Central Tax (Rate), dated 28-6-2017.

Activity of transportation of coal from the mine pit-head to the railway siding is an independent activity. Services received from the unregistered transporters by the applicant falls under the definition of "GTA" services and the same are covered under 'RCM' in terms of Notification No. 13/2017-Central Tax (Rate), dated 28-6-2017.

Classification of service— In the instant case, the applicant is seeking an advance ruling in respect of the following questions:-

(b) If the provision of transportation of coal is an independent activity, whether exemption is available to the applicant as 'transportation of goods by a person other than GTA'?

(c) Whether the applicant is liable to pay GST under RCM on the transportation services received from the transporters, as they are not issuing consignment note?'

Held that—

Activity of transportation of coal from the mine pit-head to the railway siding is an independent activity.