In re Maharashtra State Mining Corporation Limited (GST AAR Maharashtra)
Maharashtra State Mining Corporation Limited filed an application under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 seeking an advance ruling on four issues. The questions related to the GST rate applicable on invoices raised for delivery of Beneficiated (Washed Coal) to MAHAGENCO; whether the transaction should be invoiced at 18% for the entire transaction or with separate treatment of 5% (RCM) / 12% for transportation and 18% for beneficiation and loading services; whether MAHAGENCO could charge Compensation Cess on sale of coal rejects to the applicant despite Notification No. 2/2018–Compensation Cess dated 26 July 2018 providing for NIL Compensation Cess on certain coal rejects; and whether the applicant should charge Compensation Cess on sale of rejects to contractors in a chain of back-to-back transactions.
The applicant, through an email dated 12.05.2026, informed the Authority that the purpose for which the advance ruling had been sought had been resolved. The applicant stated that it no longer wished to seek clarification on the questions raised and expressed its intention to voluntarily withdraw the application filed on 13.02.2021. The Authority allowed the request for voluntary and unconditional withdrawal without examining the merits or detailed facts of the case. Accordingly, the application was disposed of as withdrawn.
