Home Forum Goods and Services Tax - GST Month 10 2024 2024 (10) This Top-Tier, Free Access.
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Refund of C.Cess paid on coal for manufacturing of coke - Goods and Services Tax - GSTExtract 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
|