https://www.taxtmi.com/caselaws?id=306189 The ruling clarified that Compensation Cess is leviable on the total quantity of raw coal raised/mined. Coal rejects supplied by a Coal Washery will attract NIL rate of Compensation Cess only if the Compensation Cess on the total quantity of raw coal mined is discharged and no input tax credit of the Compensation Cess is availed by any person. The authority did not provide a ruling on the subsequent supply of coal rejects due to the lack of detailed information. en-us Tue, 25 May 2021 00:00:00 +0530 Mon, 16 Jan 2023 20:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306189 The ruling clarified that Compensation Cess is leviable on the total quantity of raw coal raised/mined. Coal rejects supplied by a Coal Washery will attract NIL rate of Compensation Cess only if the Compensation Cess on the total quantity of raw coal mined is discharged and no input tax credit of the Compensation Cess is availed by any person. The authority did not provide a ruling on the subsequent supply of coal rejects due to the lack of detailed information. Case-Laws GST Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306189