2025 (5) TMI 1102

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....rgeable to GST @ 5%; that for the aforementioned outward supply, their inward supply is 1. Clay /Felspar/Slary Powder which is chargeable to GST @ 5% 2. Soda ash/Sodium meta silicate which is chargeable to GST @ 18% and 3. Coal which is chargeable to GST @ 5%. Now in terms of notification No. 5/2017-CT (R) dated 28.6.2017 read with notification No. 9/2022-CT (R) dated 13.7.2022, coal is one of the product, in respect of which no refund of unutilized ITC [Input Tax Credit] shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempted supplies). 3. In view of the foregoing, th....

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....ted at the application stage itself. Before delving on the reasoning for our above view, it would be prudent to re-produce the relevant provisions for ease of reference viz Section 95. Definitions. - In this Chapter, unless the context otherwise requires, (a) "advance ruling" means a decision provided by the Authority or the Appellate Authority ' [or the National Appellate Authority] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 1002[or of section 101C], in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; (c) "applicant" means any person registered or desirous of obtaining re....