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refund of cess on coal under inverted tax structure.
our is cement unit .we are paying cess on coal.and cement has no cess on sales .cess is accumulating in credit ledger. can we file refund of cess paid on coal
Replies (1)
As per Circular 45/19/2018, :
The registered person making zero rated supply
of Cement products under bond or LUT may claim refund of unutilized credit including
that of compensation c ess paid on coal.
Hence if you are doing zero rated supply (Export) then only you are eligible to claim refund for cess
Plz read section 54 cgst act with above notification
The registered person making zero rated supply
of Cement products under bond or LUT may claim refund of unutilized credit including
that of compensation c ess paid on coal.
Hence if you are doing zero rated supply (Export) then only you are eligible to claim refund for cess
Plz read section 54 cgst act with above notification
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