Notification No. 2/2019 rate
Date: September 30, 2019
Subject: Insertion of compensation cess on caffeinated beverages and amendments relating to motor vehicles.
Description:
This notification inserts Entry 4A to levy 12% compensation cess on caffeinated beverages. It also amends descriptions and tariff references relating to motor vehicles, including vehicles for persons with orthopedic disabilities. The changes address classification and equity concerns.
Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).