https://www.taxtmi.com/caselaws?id=292954 Coal rejects supplied by power plants were held classifiable under HSN 2701 and liable to compensation cess at Rs. 400 per MT because they fall within the coal entry notwithstanding nominal sale value. The exemption under Notification No. 02/2018-Compensation Cess (Rate) was confined to coal rejects from a coal washery, where cess had been paid on the underlying coal and input tax credit had not been availed. As the applicant's power plants were not coal washeries, and no other exemption applied, exemption was denied. en-us Fri, 28 Feb 2020 00:00:00 +0530 Sat, 15 Mar 2025 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292954 Coal rejects supplied by power plants were held classifiable under HSN 2701 and liable to compensation cess at Rs. 400 per MT because they fall within the coal entry notwithstanding nominal sale value. The exemption under Notification No. 02/2018-Compensation Cess (Rate) was confined to coal rejects from a coal washery, where cess had been paid on the underlying coal and input tax credit had not been availed. As the applicant's power plants were not coal washeries, and no other exemption applied, exemption was denied. Case-Laws GST Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292954