GST – Started By: – Prem Choudhary – Dated:- 25-2-2019 Last Replied Date:- 27-2-2019 – Dear Expert Please advice for refund provision if any for following Case:- The manufacturer are producing Cement and Clinker under HSN-2526 and Sales within in India. Cement is taxable @28% ( SGST-14% & CGST-14%) and no any GST Compensation Cess is leviable. However in production of Cement, Coal is require to running the Kilan(generating the heat) and on procurement of Coal Cess is leviable @ ₹ 400/- per tone. As per provision of Act, Compensation Cess can be utiliase for payment of out put Cess only. Hence Compensation Cess is going to accumulation. Further, Whether answer will be same if manufacturer is exporting as well selling Cement and Cl
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issue has been clarified vide C.B.I. & C. Circular No. 79/53/2018-GST, dated 31-12-2018. (Point No.9 is relevant). – Reply By Prem Choudhary – The Reply = Thank you Sethi ji for providing reference of provision and clarity, We have gone through the Circular No.-45/19/2018-GST Point no-05 and your reply pint no-(i), Kindly more clarify is require, In our Case Cement sale is within India and having accumulated Compensation Cess ITC. Whether we are eligible to claim refund of accumulated compensation Cess ITC ? – Reply By KASTURI SETHI – The Reply = In view of Board's clarification, you are eligible for refund claim of Compensation Cess as your final product is cement on which cess is not leviable. – Reply By Prem Choudhary – The Repl
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