Tds on coal

Tax is required to be deducted by such person if the purchase of goods by him from the seller is of the value or aggregate of such value exceeding fifty lakh rupees in the previous year.” ... This new Section 194Q is proposed to be applicable from 1st July 2021.
Coal is movable comes within the meaning of goods

194Q Is applicable on a purchase of Goods , if the same is goods then it will be applicable

As per sale of goods Act
goods means movable, have market value and ready for delivery