Compensation Cess

Compensation Cess Notification (TAX)

Sr No. Notification No. Date of Notification Subject
1 01/2017-CC(Tax) 06/28/2017 Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force

Compensation Cess Notification (RATE)

Sr No. Notification No. Date of Notification Subject
7 07/2017-CC(Rate) 10/13/2017 Seeks to prescribe compensation cess rate on the leasing of motor vehicles.
6 06/2017-CC(Rate) 10/13/2017 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.
5 05/2017-CC(Rate) 09/11/2017 The notification amends the rates of compensation cess on various motor vehicles.
4 04/2017-CC(Rate) 07/20/2017 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
3 03/2017-CC(Rate) 07/18/2017 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
Corrigendum (02-2017-CC(Rate) 07/01/2017 To notify the rates of compensation cess on supply of specified services
2 02/2017-CC(Rate) 06/28/2017 To notify the rates of compensation cess on supply of specified services
Corrigendum (01-2017-CC(Rate) 06/30/2017 Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
1 01/2017-CC(Rate) 06/28/2017 Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
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