Notification No. 3/2019 rate
Date: September 30, 2019
Subject: Restriction on refund of unutilised compensation cess input tax credit on tobacco products.
Description:
This notification specifies tobacco and manufactured tobacco substitutes as goods for which refund of unutilised compensation cess ITC shall not be allowed due to inverted duty structure. It prevents refund of cess accumulated due to higher input cess rates. The measure safeguards revenue from sin goods.
Issued for earlier notification?
Yes — issued under section 9 of the GST (Compensation to States) Act, 2017.
Other Notifications
14/2017
This notification appoints officers of DGGI, Directorate General of GST and Dire...
Read More