TaxTMI 
TaxTMI 
2020 (3) TMI 1426
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....omite, marble etc. registered under Bilaspur circle-1 with GSTIN- 22AARFA0901D2Z4. 3. Contentions of the Applicant :- The applicant has furnished following details regarding the issue for which they are seeking advance ruling:- i. The applicant is a purchaser of coal rejects from power plant of Chhattisgarh State Power Generation Company Limited (CSPGCL). The applicant wants to avail the exemption of coal cess as per GST Notification No. 02/2018-Compensation Cess (Rate) dated 26.07.2018, on the purchase of coal rejects from the Korba Power Plant of CSPGCL. ii. in applicants view, the literal interpretation of GST Notification No. 02/2018-Compensation Cess (Rate) should not apply, instead golden rule (logical interpretation) of interpretation should apply as the word used in notification is coal washery but it should be seen as anyone dealing in the same process resulting in the same output or product. iii. Thus, in applicants' view the coal waste sold by Power Plant should also be not liable to compensation cess. iv. If cess is applicable on rejected coal again then it tantamount to double taxation, as the coal on which cess has already been paid is only segregated as....
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....2/2018-compensation cess (Rate) will apply to power plant or not? (B) Whether power plant selling coal reject is liable to collect compensation cess even though they don't get Input Tax Credit on coal resulting in increase in cost of coal waste? 5.1 The jurisdictional Assistant Commissioner, CGGST circle 1 Bilaspur under his letter S.No. 01/2019/3310 Bilaspur Dated 26.12.2019 in reference to the ruling sought by the applicant was of the opinion that the benefit of Notification No-2/2018-compensation cess (Rate) will not be applicable to power plant and that a power plant selling coal reject is liable to collect compensation cess. 5.2 Section 96 of CGGST Act, 2017: Authority for advance ruling, stipulates as under:- Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. Section 97 (2) of CGGST Act, 2017 stipulates that:- The question on which the advance ruling is sought under this Act, shall be in re....
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....ndia, in the Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E), dated the 28th June, 2017, namely:- In the said notification, in the Schedule, - (i) after S. No. 41 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "41A 27 Coal rejects supplied by a coal washery, arising out of coal on which compensation cess has been paid and no input tax credit thereof has not been availed by any person. NIL"; (ii) after S. No. 42 A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "42B 87 Fuel Cell Motor Vehicles NIL". 2. This notification shall come into force on the 27th July, 2018. [F. No. 354/255/2018-TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: The principal notification No.1/2017-Compensation Cess (Rate) dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part H, Section 3, Subsection (i), vide number G.S.R. 720 (E....
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....gislature to amend the law and not the Court vide State of Jharkhdnd & Anr. vs. Govind Singh JT 2004 (10) SC 349. In Jiniakeotin vs. K.S. Manjhi, 2003 (1) SCC 730, this Court observed: The Court cannot legislate...... under the garb of interpretation....." In Shiv Shakti Co-operative Housing Society vs. Swaraj Developers AIR 2003 SC 2434, Hon'ble Supreme Court observed: "It is well settled principle in law that the Court cannot read anything into a statutory provision which is plain and unambiguous. A statute is an edict of the Legislature. The language employed in a statute is the determinative factor of legislative intent." In Union of India and another vs. Hansoli Devi and others 2002 (7) SCC (vide para 9), Hon'ble Apex Court observed : "It is a cardinal principle of construction of a statute that when the language of the statute is plain and unambiguous, then the court must give effect to the words used in the statute and it would not be open to the courts to adopt a hypothetical construction on the grounds that such construction is more consistent with the alleged object and policy of the Act." In Gurudevdatta VKSSS Maryadit vs. State of Maharashtra AIR 2001 S....