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).
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).
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.
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.
This notification exempts supplies of goods by retail outlets located in the departure area of international airports to outgoing international tourists from the whole of compensation cess. The exemption applies only beyond immigration counters. It promotes duty-free retail sales to foreign tourists.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification exempts supplies of goods by retail outlets located in the departure area of international airports to outgoing international tourists from the whole of compensation cess. The exemption applies only beyond immigration counters. It promotes duty-free retail sales to foreign tourists.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification brings into force the provisions of the GST (Compensation to States) Amendment Act, 2018 with effect from 1 February 2019. The amendment introduced statutory changes relating to compensation cess administration. It gives legal effect to modifications approved by Parliament. The notification ensures continuity and refinement of the compensation framework.Issued for earlier notification?Yes — it operationalises amendments to the principal Compensation Act, 2017.
This notification brings into force the provisions of the GST (Compensation to States) Amendment Act, 2018 with effect from 1 February 2019. The amendment introduced statutory changes relating to compensation cess administration. It gives legal effect to modifications approved by Parliament. The notification ensures continuity and refinement of the compensation framework.Issued for earlier notification?Yes — it operationalises amendments to the principal Compensation Act, 2017.
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.
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.
This notification inserts new entries providing Nil compensation cess on coal rejects supplied by coal washeries, subject to non-availment of input tax credit. It also exempts fuel cell motor vehicles from compensation cess. The amendment supports clean energy and avoids cascading of tax.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification inserts new entries providing Nil compensation cess on coal rejects supplied by coal washeries, subject to non-availment of input tax credit. It also exempts fuel cell motor vehicles from compensation cess. The amendment supports clean energy and avoids cascading of tax.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by inserting Entry 42A providing NIL compensation cess on old and used motor vehicles, subject to non-availment of input tax credit. It also amends tariff classification for certain motor vehicles. The notification rationalises cess levy in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by inserting Entry 42A providing NIL compensation cess on old and used motor vehicles, subject to non-availment of input tax credit. It also amends tariff classification for certain motor vehicles. The notification rationalises cess levy in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
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).
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).
This notification provides a concessional compensation cess at 65% of the otherwise applicable rate on specified motor vehicles. The concession applies subject to conditions relating to purchase prior to GST and non-availment of input tax credit. The benefit is available only up to 30 June 2020.Issued for earlier notification?Yes — issued in continuation of Notification No. 1/2017–Compensation Cess (Rate).
This notification provides a concessional compensation cess at 65% of the otherwise applicable rate on specified motor vehicles. The concession applies subject to conditions relating to purchase prior to GST and non-availment of input tax credit. The benefit is available only up to 30 June 2020.Issued for earlier notification?Yes — issued in continuation of Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by revising cess rates on hybrid motor vehicles and restructuring entries relating to engine capacity and vehicle type. It prescribes differential cess rates for ambulances, three-wheelers, small cars, and SUVs. The amendment rationalises the cess structure in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by revising cess rates on hybrid motor vehicles and restructuring entries relating to engine capacity and vehicle type. It prescribes differential cess rates for ambulances, three-wheelers, small cars, and SUVs. The amendment rationalises the cess structure in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
