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Sino Resources
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

J.V.M SARMA
AMARESH KUMAR
Pet. Counsel
P.srinatha
Res. Counsel
Na

Petitioner / Applicant

Sino Resources
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Andhra Pradesh

Date Mar 28, 2018
Order No.

AAR/AP/01(GST)/2018

Citation

2018(3) TAXREPLY 15
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ORDER

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: "Whether Input Tax Credit (ITCj is available on Clean Environment (Energy) Cess paid at the time of import of Coal?" The applicant submitted relevant supporting documents which suggested that they had a stock of 13,000 Metric Tons of Coal as on 30th June 2017, of which 4000 Metric Tons consisted of imported coal. On the imported coal the applicant had paid ₹ 16,00,000/- ( Rupees Sixteen Lakhs) as clean energy Cess, which the applicant has taken credit as Transitional Credit in 1RANS-1. The advance Ruling is basically sought on above issue whether the said Tra....

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