The Chattisgarh Bench of Authority of Advance Ruling (AAR) has recently ruled that nil liability of gst from compensation cess is not applicable to coal rejects supplied by power plants. The Authority Bench of Members Sonal K Mishra and Rajesh Kumar Singh has observed that the GST Notification No. 02/2018-Compensation Cess (Rate) dated 26/07/2018 extending…
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