Notification No. 1/2018
Date: November 14, 2018
Subject: Specification of State taxes, cesses and levies subsumed under GST for compensation cess purposes.
Description:
This notification specifies the list of State-level taxes, cesses and levies that were subsumed into GST. It provides a detailed State-wise schedule of enactments replaced by GST. The notification clarifies the scope of taxes considered for compensation purposes. It ensures uniform identification of legacy taxes relevant for GST compensation.
Issued for earlier notification?
Yes — issued in continuation of the GST (Compensation to States) Act, 2017 framework.