The Circulars as initially published is presented. Subsequent amendments is not updated in the respective Circulars.
Compensation Cess Circulars
Circular No. 1/1/2017 - Cess, Dated 26th July, 2017
Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.