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)
Compensation Cess Notification (RATE)
Sr No. | Notification No. | Date of Notification | Subject |
1 | 01-2018-CC(Rate) | 1/25/2018 | Seeks to amend Notification No.1/2017-Compensation Cess (Rate). |
2 | 02-2018-CC(Rate) | 7/26/2018 | 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 |
– | Corrigendum to Notification No.02-2018 | 8/2/2018 | 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 |
Compensation Cess Notification (TAX)
Sr No. | Notification No. | Notification Date | Subject |
1 | 01/2019-CC(Tax) | 1/29/2019 | Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018. |
Compensation Cess Notification (RATE)
Sr No. | Notification No. | Notification Date | Subject |
1 | 01/2019-CC(Rate) | 6/29/2019 | 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. |
2 | 02/2019-CC(Rate) | 9/30/2019 | 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. |
3 | 03/2019-CC(Rate) | 9/30/2019 | Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes. |