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No GST payable on washed/rejected coal from washery on which Compensation Cess is paid and ITC is not availed
Case Law Details
- Case Name
- In re Parsakente Collieries Limited (GST AAR Chhattisgarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Chhattisgarh, Advance Rulings
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In re Parsakente Collieries Limited (GST AAR Chhattisgarh)
No GST payable on washed/rejected coal from washery on which Compensation Cess is paid and ITC is not availed
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 Ce...
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