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Compensation Cess
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Compensation Cess
Case Laws
Refund rejection quashed as extraneous conditions imposed by authorities were held contrary to GST Act, Rules, and binding circulars
Kirti Gupta
-
27th September 2025
0
Case Laws
Refund of unutilized ITC of compensation cess on coal allowed as court held that circulars could not override statutory right in case of zero-rated...
Kirti Gupta
-
26th September 2025
0
Case Laws
Refund of compensation cess on coal allowed as circulars restricting claim were held contrary to Section 11 of Cess Act and misapplied in zero-rated...
Kirti Gupta
-
25th September 2025
0
Notification
Central Goods and Services Tax (Fifth Amendment) Rules, 2018
Team Gstindiaguide
-
21st August 2025
0
Case Laws
Gujarat High Court Stays Compensation Cess Demand on Exports Pending GST Council Review
Kirti Gupta
-
5th August 2025
0
Circular
Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported...
Team Gstindiaguide
-
27th June 2025
0
Circular
Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.
Team Gstindiaguide
-
26th June 2025
0
Circular
Clarification regarding GST rates and classification of certain goods.
Team Gstindiaguide
-
26th June 2025
0
Circular
Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019.
Team Gstindiaguide
-
16th June 2025
0
Circular
Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
Team Gstindiaguide
-
15th June 2025
0
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