Case Law Details
M/s Sino Resources (GST AAR Andhra Pradesh)
Issue- Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal?
Held- The subject application filed by the applicant is beyond the jurisdiction of this authority, as it is beyond the domain of Section 97(2) of the CGST Act’ 2017. Therefore, the application is not admitted under Section 98(2) of the CGST Act’ 2017.
FULL TEXT OF ADVANCE RULING
Note: Under Section 100 of the APGST Act’ 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act’ 2017, within a period of 30 days from the date of service of this order.
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