Compensation Cess

[Ashish Poddar]

Dear Sir

Can we claim for refund of compensation cess if we are purchasing coal locally and exporting it to Nepal?

Thanks

[KASTURI SETHI]

Pl. go through these circulars. Your problem will be solved.

Refund related issues - Clarification

C.B.I. & C. Circular No. 79/53/2018-GST, dated 31-12-2018 amended vide Circular No.104/23/2019-GST dated 28.6.19

[PAWAN KUMAR]

Dear Sir,

You may claim refund of compensation cess as per circular No.45/19/2018-GST dated 30.05.2018 para 5. please read para 5 for more clarity.

[KASTURI SETHI]

Refund related issues - Corrigendum to Circular No. 45/19/2018-GST

 

AI Summary

Claim Refund on Compensation Cess for Coal Export to Nepal: Key Circulars and Guidance Under GST A user inquired about the possibility of claiming a refund for compensation cess when purchasing coal locally and exporting it to Nepal. Three responses were provided. One respondent suggested consulting specific circulars, including Circular No. 79/53/2018-GST and its amendment, to resolve the issue. Another respondent confirmed that a refund could be claimed, referencing Circular No. 45/19/2018-GST, particularly para 5, for detailed guidance. The discussion focused on clarifications and amendments related to refund procedures under the Goods and Services Tax (GST) framework.