Notification No. 6/2017 rate
Date: March 13, 2018
Subject: Levy of reduced compensation cess on leasing of motor vehicles purchased prior to GST.
Description:
This notification amends Notification No. 2/2017 by inserting a new entry providing 65% of applicable cess on leasing of motor vehicles purchased and leased prior to 1 July 2017. The concession is available only up to 30 June 2020. It addresses transitional issues relating to pre-GST motor vehicle leases.
Issued for earlier notification?
Yes — it amends Notification No. 2/2017–Compensation Cess (Rate).
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