https://www.taxtmi.com/caselaws?id=305904 The AAR held that GST Notification No. 02/2018-Compensation Cess (Rate) does not apply to coal rejects supplied by a power plant, making the power plant liable to collect compensation cess on such supplies. The ruling emphasized the clear language of the notification, which specifically mentions coal washery, and highlighted the principle of strict interpretation of fiscal statutes and notifications. The AAR concluded that the power plant must collect compensation cess on coal rejects sold, despite not availing Input Tax Credit, to the applicant. en-us Mon, 02 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305904 The AAR held that GST Notification No. 02/2018-Compensation Cess (Rate) does not apply to coal rejects supplied by a power plant, making the power plant liable to collect compensation cess on such supplies. The ruling emphasized the clear language of the notification, which specifically mentions coal washery, and highlighted the principle of strict interpretation of fiscal statutes and notifications. The AAR concluded that the power plant must collect compensation cess on coal rejects sold, despite not availing Input Tax Credit, to the applicant. Case-Laws GST Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305904