GST on sale of coal reject by a power plant of CSPGCL

In re Akaltara Minerals (GST AAR Chhattisgarh) Applicability of GST notification no. 02/2018 compensation cess (Rate) date 26-07-2018 on sale of coal reject by a power plant of Chhattisgarh state power generation company limited? GST Notification No. 02/2018-Compensation Cess (Rate) dated 26/07/2018 extending nil liability of compensation cess on coal rejects supplied by a coal washery, will not be applicable to coal rejects supplied by a power plant and further such power plant supplying coal rejects to the applicant is liable to collect compensation cess. FULL TEXT OF THE ORDER OF AUTHORITY ...