Parse Kente Collieries Limited ., In re
Date: May 25, 2021
Subject Matter
Compensation Cess is leviable on the total quantity of raw coal raised/mined and not only on the quantity of washed coal
Summary
i. Compensation Cess is leviable on the total quantity of raw coal raised/mined and not only on the quantity of washed coal. ii. Coal rejects supplied by a Coal Washery arising out of raw coal raised / mined, will attract NIL rate of Compensation Ces…
The Applicant M/s Parse Kente Collieries Limited, Kharsia Ambikapur, District Sarguja, Chhattisgarh [herein after also referred to as the Applicant) holding GSTIN-22AAECP5581E1ZL, has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting an advance ruling regarding levy of Compensation Cess on coal and coal rejects. 2. Facts of the case and Noticee’s c…