Background:
The GST Council’s 49th meeting was held in Delhi on February 18, 2023 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has inter-alia made the recommendation that the exemption benefit shall cover both coal rejects supplied to and supplied by a coal washery, arising out of coal on which Compensation Cess has been paid and no Input Tax Credit (“ITC”) thereof has been availed by any person…
Source: www.a2ztaxcorp.com
