Compensation cess on coal rejects: Schedule entry amended to define scope and input tax credit condition, effective March implementation. Amendment to the Compensation Cess Schedule substitutes the entry at Sl. No. 41A, column (3) to read: 'Coal rejects supplied to a coal washery or by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereof has not been availed by any person'; made under the powers of section 8(2) of the Goods and Services Tax (Compensation to States) Act, 2017, effective from 1st March, 2023.