ITC on Coal for generation of electricity is available that is used for Final Taxable Products
Refer Circular No 79/50/2018 GST Dated 31st December 2018 :Clarification on refund related issues Issue: A registered person uses coal for the captive generation of electricity which is further used for the manufacture of goods (say aluminium) which are exported under Bond/Letter of Undertaking without payment of duty. Refund claim is filed for accumulated Input Tax… Read More »