https://www.taxtmi.com/caselaws?id=429351 The AAR Punjab ruled that coal rejects generated during coal washing are classifiable under HSN 2701 and taxable at 5% GST plus Rs. 400 per tonne compensation cess. The applicant is eligible for Input Tax Credit on GST and compensation cess for raw coal transferred to washery/job-worker, provided eligibility conditions under Section 16 of CGST Act are met and the ITC doesn't fall under restricted categories under Section 17. The admissible proportion of ITC must be determined using Rule 42 of CGST Rules, requiring reversal proportionate to exempt/taxable turnover ratio. en-us Tue, 20 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429351 The AAR Punjab ruled that coal rejects generated during coal washing are classifiable under HSN 2701 and taxable at 5% GST plus Rs. 400 per tonne compensation cess. The applicant is eligible for Input Tax Credit on GST and compensation cess for raw coal transferred to washery/job-worker, provided eligibility conditions under Section 16 of CGST Act are met and the ITC doesn't fall under restricted categories under Section 17. The admissible proportion of ITC must be determined using Rule 42 of CGST Rules, requiring reversal proportionate to exempt/taxable turnover ratio. Case-Laws GST Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429351