Case Law Details
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 FOR ADVANCE RULING, CHHATTISGARH
The applicant M/s Akaltara Minerals [herein after also referred to as the applicant] has filed an application U/s-97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting an advance ruling, on applicability of GST Notification No. 02/2018-Compensation Cess (Rate) dated 26/07/2018 on sale of coal reject by a power plant of Chhattisgarh State Power Generation Company Limited (CSPGCL) to the applicant and as to whether the said Power Plant selling coal reject to them is liable to collect compensation cess even though the applicant don’t get ITC on coal, resulting in increase in cost of coal waste.
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