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UTKAL COAL MINING INDIA PRIVATE LIMITED (UCMIPL)
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

ABHAY GUPTA
NIHAR RANJAN NAYAK
Pet. Counsel
Prakhyat Surapaneni
Res. Counsel
---

Petitioner / Applicant

UTKAL COAL MINING INDIA PRIVATE LIMITED (UCMIPL)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date May 17, 2024
Order No.

Citation

2024(5) TAXREPLY 10446
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ORDER

Subject: M/s. Utkal Coal Mining India Private Limited (herein after referred to as the 'Applicant') having principal place of business/registered office/corresponding address at D.NO. 386/110, PLOT NO.43/B/20, MISHRA PADA, ANGUL, ODISHA, 759122 bearing GSTIN 21AADCU0404G1Z3 has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought ruling in respect of the following questions: (a) Whether the services provided by the applicant as described in Article 2.1.(y) of the agreement entered between the applicant and NALCO for transportation of coal (mineral) from the coal stockyard located at mines to the Railway sliding or up to the delivery point as per the requirements of service recipient for a specified period and at an agreed price as mentioned in the agreement will be classified under SAC 9966....

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