This notification amends Notification No. 1/2017 by substituting the description of Entry 41A relating to coal rejects. It restricts the benefit to cases where compensation cess has already been paid on coal and no input tax credit has been availed. The amendment prevents double benefit and clarifies tax treatment.

Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).