Issue of ITC on clean environment (energy) cess cannot be decided by AAR

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 c...