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The Notifications as initially published is presented. Subsequent amendments is not updated in the respective Notifications.

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Goods and Services Tax (Compensation to States) Act (Rate) - Notification

   

Notification No. 03/2023-Compensation Cess (Rate), Dated 26th July, 2023

 

Notification issued specifying ad valorem rates of compensation cess on pan masala & tobacco products other than those with declared retail sale price and for change in description of SUV to give effect to the recommendations of 50th GST Council Meeting.

Notification No. 02/2023-Compensation Cess (Rate), Dated 31st March, 2023

 

Seeks to further amend notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017.

Notification No. 01/2023-Compensation Cess (Rate), Dated 28th February, 2023

 

Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017

Notification No. 02/2021-Compensation Cess (Rate), Dated 28th December, 2021

 

Seeks to amend Notification No 1/2017- Compensation Cess (Rate) dated 28.06.2017.

Notification No. 01/2021-Compensation Cess (Rate), Dated 30th September, 2021

 

Seeks to amend notification No. 1/2017- Compensation Cess (Rate).

Notification No. 03/2019-Compensation Cess (Rate), Dated 30th September, 2019

 

Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.

Notification No. 02/2019-Compensation Cess (Rate), Dated 30th September, 2019

 

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.

Notification No. 01/2019-Compensation Cess (Rate), Dated 29th June, 2019

 

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.

Notification No. 02/2018-Compensation Cess (Rate), Dated 26th July, 2018

 

Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.

Notification No. 01/2018-Compensation Cess (Rate), Dated 25th January, 2018

 

seeks to amend Notification No.1/2017-Compensation Cess (Rate).

Notification No. 07/2017-Compensation Cess (Rate), Dated 13th October, 2017

 

Seeks to prescribe compensation cess rate on the leasing of motor vehicles.

Notification No. 06/2017-Compensation Cess (Rate), Dated 13th October, 2017

 

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.

Notification No. 05/2017-Compensation Cess (Rate), Dated 11th September, 2017

 

The notification amends the rates of compensation cess on various motor vehicles.

Notification No. 04/2017-Compensation Cess (Rate), Dated 20th July, 2017

 

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

Notification No. 03/2017-Compensation Cess (Rate), Dated 18th July, 2017

 

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

Notification No. 02/2017-Compensation Cess (Rate), Dated 28th June, 2017

 

To notify the rates of compensation cess on supply of specified services

 

Corrigendum Dated 1st July, 2017

Notification No. 01/2017-Compensation Cess (Rate), Dated 28th June, 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).

 

Corrigendum Dated 30th June, 2017