No GST payable on washed/rejected coal from washery on which Compensation Cess is paid and ITC is not availed
Last updated: 12 January 2023
Court :
AAR, Chhattisgarh
Brief :
The AAR, Chhattisgarh in the matter of M/s Parsakente Collieries Limited [Advance Ruling No. STC/AAR/08/2021 dated December 17, 2021] has ruled that nil rate of Compensation Cess is applicable on supply of coal rejects by the coal washery, as long as it arise from the raw coal on which appropriate Compensation Cess has been paid during the supply and where no Input Tax Credit ("ITC") of the Compensation Cess so paid is availed, in terms of Sl. 41A of Notification No. 1/2017- Compensation Cess dated June 28, 2017 ("the Compensation Cess Rate Notification")
Citation :
Advance Ruling No. STC/AAR/08/2021 dated December 17, 2021
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Bimal Jain
Published in GST
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