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TaxReply India Pvt Ltd

NATIONAL ALUMINUM COMPANY LTD.
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

GOPAL KRISHNA PATI
P.K. MOHANTY
Pet. Counsel
P. Suna
J. Mohanty
Res. Counsel
---

Petitioner / Applicant

NATIONAL ALUMINUM COMPANY LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date May 26, 2023
Order No.

01/ODISHA-AAR/2023-24

Citation

2023(5) TAXREPLY 8515
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ORDER

Subject: M/s National Aluminum Company Ltd., Plot No. 1, NALCO Bhawan, Nayapali, Jaidev Vihar, Bhubaneswar 751013, Odisha (herein after referred to as the 'Applicant') having GSTIN : 21AAACN7449M1Z9 has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging-the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant having assigned with GSTIN 21AAACN7449M1Z9 has sought advance ruling in respect of the following question: Whether Compensation Cess paid by the Applicant on purchase of Coal which remained as unutilized ITC in the electronic credit ledger, continues to be available to the Applicant or the Applicant is required to reverse the same? 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissi....

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