This notification exempts intra-State supplies of second-hand goods received from unregistered persons by registered dealers engaged in buying and selling of such goods. The exemption applies where compensation cess is paid on the margin value under Rule 32(5) of the CGST Rules. It avoids double taxation and eases compliance for second-hand goods dealers.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification exempts intra-State supplies of second-hand goods received from unregistered persons by registered dealers engaged in buying and selling of such goods. The exemption applies where compensation cess is paid on the margin value under Rule 32(5) of the CGST Rules. It avoids double taxation and eases compliance for second-hand goods dealers.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification amends Notification No. 1/2017 by revising specific rates of compensation cess on cigarettes based on length and category. The amendment increases the fixed component of cess to rationalise revenue from tobacco products. It ensures alignment with public health and revenue objectives.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by revising specific rates of compensation cess on cigarettes based on length and category. The amendment increases the fixed component of cess to rationalise revenue from tobacco products. It ensures alignment with public health and revenue objectives.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This corrigendum corrects the reference to the scheme of classification of services by linking it specifically to Notification No. 11/2017–Central Tax (Rate). The correction is purely clarificatory in nature. It does not alter the rate or scope of compensation cess.Issued for earlier notification?Yes — corrigendum to Notification No. 2/2017–Compensation Cess (Rate).
This corrigendum corrects the reference to the scheme of classification of services by linking it specifically to Notification No. 11/2017–Central Tax (Rate). The correction is purely clarificatory in nature. It does not alter the rate or scope of compensation cess.Issued for earlier notification?Yes — corrigendum to Notification No. 2/2017–Compensation Cess (Rate).
This corrigendum corrects tariff references in Notification No. 1/2017 by expanding heading 8702 to include additional sub-headings. It also corrects the description relating to passenger capacity of motor vehicles. The corrigendum removes clerical and textual errors without altering the substantive levy of cess.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 1/2017–Compensation Cess (Rate).
This corrigendum corrects tariff references in Notification No. 1/2017 by expanding heading 8702 to include additional sub-headings. It also corrects the description relating to passenger capacity of motor vehicles. The corrigendum removes clerical and textual errors without altering the substantive levy of cess.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 1/2017–Compensation Cess (Rate).
This notification appoints 1 July 2017 as the date on which all provisions of the GST (Compensation to States) Act, 2017 come into force. It operationalises the legal framework for levy and collection of compensation cess. The notification enables compensation to States for revenue loss arising from implementation of GST. It forms the statutory foundation of the GST compensation mechanism.Issued for earlier notification?No — this is the principal commencement notification.
This notification appoints 1 July 2017 as the date on which all provisions of the GST (Compensation to States) Act, 2017 come into force. It operationalises the legal framework for levy and collection of compensation cess. The notification enables compensation to States for revenue loss arising from implementation of GST. It forms the statutory foundation of the GST compensation mechanism.Issued for earlier notification?No — this is the principal commencement notification.
This notification prescribes the levy of compensation cess on specified services under Chapter 99, mainly relating to transfer of right to use goods or transfer of right in goods without transfer of title. The cess rate on such services is aligned with the cess rate applicable on similar goods. All other services are kept Nil rated for compensation cess. It establishes the cess framework for services under GST.Issued for earlier notification?No — this is a principal notification for services.
This notification prescribes the levy of compensation cess on specified services under Chapter 99, mainly relating to transfer of right to use goods or transfer of right in goods without transfer of title. The cess rate on such services is aligned with the cess rate applicable on similar goods. All other services are kept Nil rated for compensation cess. It establishes the cess framework for services under GST.Issued for earlier notification?No — this is a principal notification for services.
This notification prescribes the rates of Compensation Cess on notified goods such as pan masala, tobacco products, aerated waters, coal, motor vehicles, etc. The cess rates are specified tariff-wise in the Schedule appended to the notification. It forms the principal rate notification for levy of compensation cess under section 8 of the GST (Compensation to States) Act, 2017. The notification lays down definitions and interpretative rules for classification.Issued for earlier notification?No — this is the principal rate notification.
This notification prescribes the rates of Compensation Cess on notified goods such as pan masala, tobacco products, aerated waters, coal, motor vehicles, etc. The cess rates are specified tariff-wise in the Schedule appended to the notification. It forms the principal rate notification for levy of compensation cess under section 8 of the GST (Compensation to States) Act, 2017. The notification lays down definitions and interpretative rules for classification.Issued for earlier notification?No — this is the principal rate notification.
