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of <h1>GST Compensation Cess Rates Revised for Coal Rejects Supplied to/By Coal Washeries; Effective March 1, 2023.</h1> The Central Government, under the Goods and Services Tax (Compensation to States) Act, 2017, has amended the notification No. 1/2017-Compensation Cess (Rate) dated June 28, 2017. Effective March 1, 2023, the amendment specifies that 'coal rejects' supplied to or by a coal washery, where compensation cess has been paid and input tax credit has not been availed, will be subject to the revised GST compensation cess rates. This change was made following recommendations from the Council and is documented in notification No. 1/2023-Compensation Cess (Rate) issued by the Ministry of Finance.
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