Chhattisgarh HC rules BALCO cannot claim ITC on cess paid for electricity supplied to township
The Chhattisgarh High Court has denied Bharat Aluminium Company Limited (BALCO) the right to claim Input Tax Credit (ITC) on GST Compensation Cess paid for imported coal used to generate electricity for its employee residential township. The court ruled this supply is a welfare activity, not directly linked to business operations or taxable supplies.
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