Compensation Cess (Rate) Notifications
| Notification No. & Date of Issue | English | हिन्दी | Subject |
|---|---|---|---|
| 2021 | |||
| 02/2021-Compensation Cess (Rate),dt. 28-12-2021 | View (15 KB) | देखें (30 KB) | Seeks to amend Notification No 1/2017- Compensation Cess (Rate) dated 28.06.2017. |
| 01/2021-Compensation Cess (Rate),dt. 30-09-2021 | View (7 KB) | देखें (35 KB) | Seeks to amend notification No. 1/2017- Compensation Cess(Rate). |
| 2019 | |||
| 03/2019-Compensation Cess (Rate), dt. 30-09-2019 | View (76 KB) | देखें (400 KB) | Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes. |
| 02/2019-Compensation Cess (Rate), dt. 30-09-2019 | View (159 KB) | देखें (435 KB) | Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019. |
| 01/2019-Compensation Cess (Rate), dt. 29-06-2019 | View (84 KB) | देखें (56 KB) | Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist. |
| 2018 | |||
| 02/2018-Compensation Cess (Rate),dt. 26-07-2018 | View (122 KB) | देखें (277 KB) | Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
| 01/2018-Compensation Cess (Rate),dt. 25-01-2018 | View (122 KB) | देखें (318 KB) | seeks to amend Notification No.1/2017-Compensation Cess (Rate). |
| 2017 | |||
| 07/2017-Compensation Cess (Rate),dt. 13-10-2017 | View (187 KB) | देखें (396 KB) | Seeks to prescribe compensation cess rate on the leasing of motor vehicles. |
| 06/2017-Compensation Cess (Rate),dt. 13-10-2017 | View (117 KB) | देखें (227 KB) | Seeks to amend notification No. 2/2017-Compensation Cess (Rate) regarding reduction in cess rates for leasing of motor vehicles purchased and leased prior to 01.07.2017. |
| 05/2017-Compensation Cess (Rate),dt. 11-09-2017 | View (441 KB) | देखें (335 KB) | The notification amends the rates of compensation cess on various motor vehicles. |
| 04/2017-Compensation Cess (Rate),dt. 20-07-2017 | View (82 KB) | देखें (153 KB) | Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act |
| 03/2017-Compensation Cess (Rate),dt. 18-07-2017 | View (253 KB) | देखें (50 KB) | Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017 |
| 02/2017-Compensation Cess (Rate),dt. 28-06-2017 |
View (117 KB)
Corrigendum, (488 KB) dated 01-07-2017 |
देखें (655 KB)
Corrigendum, (488 KB) dated 01-07-2017 |
To notify the rates of compensation cess on supply of specified services |
| 01/2017-Compensation Cess (Rate),dt. 28-06-2017 |
View (317 KB)
Corrigendum, (114 KB) dated 30-06-2017 |
देखें (782 KB)
Corrigendum, (479 KB) dated 30-06-2017 |
Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). |
