Case Law Details
In re Parse Kente Collieries Limited (GST AAR Chhattisgarh)
i. Compensation Cess is leviable on the total quantity of raw coal raised/mined and not only on the quantity of washed coal.
ii. Coal rejects supplied by a Coal Washery arising out of raw coal raised / mined, will attract NIL rate of Compensation Cess, only when due Compensation Cess on the total quantity of said raw coal raised / mined stands discharged as also when no Input Tax Credit of the Compensation Cess so paid is availed by any person, in terms of Sr. No. 41A of Notification no. 01/2017- Compensation Cess dated the 28th June, 2017 as amended vide Notification no. 02/2018-Compensation Cess (Rate) dated 26/07/2018, read with corrigendum issued under F.No. 354/255/2018-TRU (Pt-II) dated 2/8/2018, effective from 27th July, 2018.
iii. As the contract/ agreement relating to the proposed subsequent sale of coal rejects downstream along with the transaction details relating to the same is not forthcoming, this authority is not in a position to pass any ruling on the said supply downstream for want of the desired details.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, CHHATTISGARH
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