Clarification on refund of GST compensation cess paid on coal.
12015/CT/Pol-56/3/2017-Policy Dated:- 13-8-2018 Orissa SGST
GST – States
File No.POL-56/3/2017-Policy-CCT
1/9785/2018
Commissionerate of CT and GST, Odisha (At Cuttack)
(Finance Department, Government of Odisha)
No. 12015/CT/Pol-56/3/2017-Policy
Dated: 13-08-2018
To
Head of CT & GST Circle
JaJpur Circle, JaJpur Road
Sub:- Clarification on refund of GST compensation cess paid on coal
Ref: Your office letter No.2584 dated 03.08.2018
Sir,
In inviting a reference to the letter referred to above, the issues raised therein are clarified below.
1. Whether coal purchased by M/s. Jindal Stainless Limited and used in power generation for captive use in manufactu
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r?
As per provisions of Section 9 (2) of the GST (Compensation to States) Act, 2017, the provisions of the CGST Act and the rules made there under will apply in relation to refund claims of compensation cess. Section 54 (3) of the CGST Act (clause (i) of 1st of the Proviso) permits claim of refund of any unutilized input tax credit at the end of any tax period relatable to zero rated supplies made without payment of tax. Thus, a taxpayer can claim refund of any unutilized ITC including ITC of compensation cess relatable to zero rated supplies made without payment of tax.
In the case under consideration, if goods manufactured by the applicant have been exported without payment of tax and the refund application is otherwise in order, the a
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