Q: Please advise is Clean Energy CESS on imported Coal being Rs. 400 PMT continue to be applicable in GST ?
No. Clean Energy Cess will not continue in GST. Chapter VII of Finance Act, 2010 which levied Clean Energy Cess is being repealed vide Section 18 of Taxation Laws (Amendment) Act, 2017. Coal, however, will be subject to compensation cess @ Rs 400/- per tonne.
[ Reply on 03.06.2017 at 5.05 am as per Twitter Account of Govt of India for GST queries of Taxpayers ]
