Refund on compensation cess on coal.

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Please clarify whether refund of Compensation cess on coal can be claimed under Inverted Tax Structure, in respect of domestic clearance???.
Replies (1)
No............ In term of Circular 45/19/2018 GST The refund for compensation Cess can claim only if the final/finished product is exported under LUT/Bond without payment of IGST .

Hence you cannot claim refund for compensation Cess in respect of IDS


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