Refund of C.Cess paid on coal for manufacturing of coke, Goods and Services Tax - GST

[Pranab Panda]

Dear all

Coal is the input for manufacturing of Coke.Coal attracts GST @ 5% and @ 400/- per MT as Compensation Cess whereas the rate of GST in case of coke is 5%.

As a manufacturer of coke, it is felt that, we are incurring loss to the extent of amount paid as Compensation cess as C.Cess is not leviable on supply of Coke.Unlike,in Central excise regime, can C.Cess is equatable with tax and the provisions of Section 54 of the CGST Act, 2017 be supportive for claiming refund of such C. Cess .

Please share the view