Haryana Power Generation Corporation Ltd ., In re
Date: August 28, 2020
Subject Matter
Coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT
Summary
1. Whether coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT? Coal rejects to be disposed of by way of sale at very nominal price by the powe…
1.1 Haryana Power Generation Corporation Ltd. (herein after referred as the applicant) have three Coal based Thermal Power Generation plants in the state of Haryana and is registered under the provisions of the Central Goods and Services Tax Act, 2017 readwith the provisions of the Haryana Goods and Services Tax Act, 2017 vide common GSTIN 06AABCH4536J1ZM. 1.2 For power generation in thermal plant…