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compensation cess

09 June 2018

Hello

I have a query regarding cess paid on coal purchase.

Can we go for refund of the same for other than exports?

If yes or no please mention the section under GST and kindly advice.

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4 Replies

Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 09 June 2018

No you cannot , .. cess input can only be set-off against cess output only

Vinod Babu (24196 Points)
Replied 10 June 2018

Refund not posible. Only you can setoff with output cess.

kiran dudi (14 Points)
Replied 10 June 2018

Any section reference?

Vinod Babu (24196 Points)
Replied 10 June 2018

Cess under GST is a compensation cess that will be levied on certain goods and services under section 8 of the GST Act, 2017. It is levied on interstate and intrastate transactions of goods and services to compensate the revenue losses occurred to the States because of the implementation of GST in the country.