Sino Resources., In re
Date: March 28, 2018
Subject Matter
Availability of ITC on Clean Environment Cess is beyond the jurisdiction of AAR
Summary
The applicant filed an advance ruling application to know w hether Input Tax Credit (ITC) is available on Clean Environment (Energy) Cess paid at the time of import of Coal. I nput tax' under CGST Act 2017 refers to taxes chargeable u…
1. M/s SINO RESOURCES, Door No. 10-1-47, 4D, 4th Floor, Dutt Island Building, Sripuram, Vishakhapatnam (hereinafter also referred as an applicant), having GSTIN 37CUFS4359L1Z4 is an importer of coal and also deals in trading of coal. The applicant has filed an application seeking advance ruling on a specific question. 2. The applicant has sought advance ruling on following issue:…