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M/S. AGARWAL COAL CORPORATION PVT. LTD.
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

MANOJ KUMAR CHOUBEY
VIRENDRA KUMAR JAIN
Pet. Counsel
Arvind Singh Chawla
Res. Counsel
Na

Petitioner / Applicant

M/S. AGARWAL COAL CORPORATION PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Jun 8, 2020
Order No.

11/2020

Citation

2020(6) TAXREPLY 2706
Original Order
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ORDER

PROCEEDINGS 1. BRIEF FACTS OF THE CASE: 1.1. M/s Agarwal Coal Corporation Private Limited (“Applicant” for brevity) is engaged in business of trading of coal in India and for the same Applicant undertakes purchase of coal from domestic markets as well as imports from overseas. 1.2. On purchase of coal, the Applicant has submitted that GST is paid @ 5% (on intra-state and inter-state supply as the case may be) and on import of coal from overseas market, IGST is paid @ 5%. 1.3. After coal is imported, the coal is stockpiled at port itself at the designated place for subsequent sale to customers. Various services are availed by Applicant at the port during process of procurement of coal and for fulfilling obligations towards supply of coal. 1.4. The services so utilized by Applicant include the following but not limited to, a. Stevedoring services b. Unloading and Loading of coal c. Security of coal d. Insurance e. Renting of the prem....

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