For instance, G-11 non-coking coal produced in the largest quantity by Coal India Limited had a tax incidence of 65.85 per cent compared to 35.64 per cent for G2 coal. With the cess removed, tax incidence across all categories has now been aligned to a uniform 39.81 per cent, the statement points out. The boost to Aatmanirbhar Bharat and import substitution is evident as the removal of the cess levels the playing field, eliminating the earlier scenario where the flat rate of GST Compensation Cess at Rs 400 per tonne resulted in the landing cost of high gross calorific value imported coal being lower than that of Indian low-grade coal. This reform strengthens India's self-reliance and curbs unnecessary coal imports. The reforms have also removed the Inverted Duty Anomaly by raising the GST rate on coal to 18 per cent.