Tds on coal

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is tds 194q applicable on coal which subheadings no 2701?
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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


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