Notification No. 1/2025 rate
Date: January 16, 2025
Subject: Concessional compensation cess on supplies meant for export at 0.1%.
Description:
This notification provides for concessional compensation cess at 0.1% on intra-State and inter-State supplies made for export by registered suppliers to registered recipients. The concession is subject to strict conditions regarding export timelines and documentation. It aligns compensation cess treatment with concessional GST export schemes.
Issued for earlier notification?
Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
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