https://www.taxtmi.com/article/detailed?id=14602 Levy of Compensation Cess on supplies of branded chewing tobacco to merchant exporters was examined in light of zero rating under the IGST Act and refund provisions under section 54(3) of the CGST Act; although Notifications cap CGST/IGST for export linked intra State supplies, no parallel notification under the Compensation Cess Act exists and issuance requires GST Council recommendation. The court requested the GST Council to consider exemption parity with CGST/IGST to prevent working capital blockage and kept the impugned demand in abeyance pending that recommendation. en-us Sat, 07 Jun 2025 08:42:33 +0530 Sat, 07 Jun 2025 08:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14602 Levy of Compensation Cess on supplies of branded chewing tobacco to merchant exporters was examined in light of zero rating under the IGST Act and refund provisions under section 54(3) of the CGST Act; although Notifications cap CGST/IGST for export linked intra State supplies, no parallel notification under the Compensation Cess Act exists and issuance requires GST Council recommendation. The court requested the GST Council to consider exemption parity with CGST/IGST to prevent working capital blockage and kept the impugned demand in abeyance pending that recommendation. Articles Goods and Services Tax - GST Sat, 07 Jun 2025 08:42:33 +0530 https://www.taxtmi.com/article/detailed?id=14602