This notification amends Notification No. 1/2017 by substituting NIL compensation cess against multiple tariff entries including aerated beverages, coal, motor vehicles and other specified goods. It significantly reduces the cess burden and rationalises the rate structure. The amendment reflects policy shift towards phased withdrawal of compensation cess.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by substituting NIL compensation cess against multiple tariff entries including aerated beverages, coal, motor vehicles and other specified goods. It significantly reduces the cess burden and rationalises the rate structure. The amendment reflects policy shift towards phased withdrawal of compensation cess.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
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.
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.
This notification grants exemption from compensation cess on supply of goods under heading 2202 by Unit Run Canteens to authorised customers. The exemption is subject to tariff interpretation rules under the Customs Tariff Act. It provides relief to defence personnel through URC supplies.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification grants exemption from compensation cess on supply of goods under heading 2202 by Unit Run Canteens to authorised customers. The exemption is subject to tariff interpretation rules under the Customs Tariff Act. It provides relief to defence personnel through URC supplies.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification extensively restructures Schedule entries in Notification No. 1/2017 by distinguishing goods based on declared retail sale price and brand status. Multiple new sub-entries are inserted and existing ones substituted. The amendment aims to plug valuation loopholes and improve cess administration.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification extensively restructures Schedule entries in Notification No. 1/2017 by distinguishing goods based on declared retail sale price and brand status. Multiple new sub-entries are inserted and existing ones substituted. The amendment aims to plug valuation loopholes and improve cess administration.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification appoints 1 April 2023 as the date on which section 163 of the Finance Act, 2023 comes into force. The section contains legislative provisions connected with compensation cess. It gives operational effect to amendments enacted through the Finance Act, 2023. The notification ensures statutory continuity of the compensation cess framework.Issued for earlier notification?Yes — issued in continuation of the compensation cess provisions under GST law.
This notification appoints 1 April 2023 as the date on which section 163 of the Finance Act, 2023 comes into force. The section contains legislative provisions connected with compensation cess. It gives operational effect to amendments enacted through the Finance Act, 2023. The notification ensures statutory continuity of the compensation cess framework.Issued for earlier notification?Yes — issued in continuation of the compensation cess provisions under GST law.
This notification substantially revises compensation cess rates on pan masala and tobacco products by linking cess to retail sale price (RSP). It introduces new entries, explanations, and illustrations for calculation of cess. The amendment strengthens anti-evasion measures and ensures uniform valuation.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification substantially revises compensation cess rates on pan masala and tobacco products by linking cess to retail sale price (RSP). It introduces new entries, explanations, and illustrations for calculation of cess. The amendment strengthens anti-evasion measures and ensures uniform valuation.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by substituting the description of Entry 41A relating to coal rejects. It restricts the benefit to cases where compensation cess has already been paid on coal and no input tax credit has been availed. The amendment prevents double benefit and clarifies tax treatment.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by substituting the description of Entry 41A relating to coal rejects. It restricts the benefit to cases where compensation cess has already been paid on coal and no input tax credit has been availed. The amendment prevents double benefit and clarifies tax treatment.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification notifies rules prescribing the period for levy and collection of compensation cess up to 31 March 2026. It extends the cess collection period beyond the initial five years of GST implementation. The rules provide statutory backing for continued cess collection to meet compensation-related liabilities. It aligns cess levy with post-GST fiscal requirements.Issued for earlier notification?Yes — issued under sections 8 and 12 of the GST (Compensation to States) Act, 2017.
This notification notifies rules prescribing the period for levy and collection of compensation cess up to 31 March 2026. It extends the cess collection period beyond the initial five years of GST implementation. The rules provide statutory backing for continued cess collection to meet compensation-related liabilities. It aligns cess levy with post-GST fiscal requirements.Issued for earlier notification?Yes — issued under sections 8 and 12 of the GST (Compensation to States) Act, 2017.
This notification amends tariff headings in Notification No. 1/2017 to align compensation cess entries with updated Customs Tariff classifications. It covers tobacco products, substitutes and aircraft categories. The amendment is technical and classification-oriented.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends tariff headings in Notification No. 1/2017 to align compensation cess entries with updated Customs Tariff classifications. It covers tobacco products, substitutes and aircraft categories. The amendment is technical and classification-oriented.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification inserts Entry 4B in Notification No. 1/2017 to levy compensation cess at 12% on carbonated beverages of fruit drink or fruit juice. It clarifies the cess applicability on such beverages. The amendment addresses classification disputes in the beverage sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification inserts Entry 4B in Notification No. 1/2017 to levy compensation cess at 12% on carbonated beverages of fruit drink or fruit juice. It clarifies the cess applicability on such beverages. The amendment addresses classification disputes in the beverage sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
