Punjab State Power Corporation Limited ., In re
Date: September 20, 2022
Subject Matter
Coal rejects are to be classified under HSN 2701 and are taxable at 5% GST Rate along with Comp. Cess (Rs. 400 PMT)
Summary
(i) Whether the “coal rejects’ whose invoice is raised by Applicant upon washery/job-worker, is taxable under GST Act and Compensation Cess Act in the hands of Applicant? Yes, Coal rejects are to be classified under HSN 2701 and are taxab…
2. BRIEF FACTS OF THE CASE:- (1) M/s Punjab State Power Corporation Limited. PSEB Head Office. The Mall, Patiala, Punjab-147001 (PSPCL) is a Punjab Government undertaking engaged in the generation transmission and distribution of electricity (GST Registration No. 03AAFCP5120Q1ZC) which is exempt under GST Act vide Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017 (Tariff heading 9…