NOTIFICATION NO 03/2019-Compensation Cess (Rate),dt. 30-09-2019 Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.3/2019-Compensation Cess (Rate)

\                                                                                              New Delhi, the 30th September, 2019

G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) ofsection 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-section(2) of Section 9 of the Goods and Services Tax (Compensation to States) Act, 2017, the CentralGovernment, on the recommendations of the Council, hereby notifies the goods, the descriptionof which is specified in column (3) of the Table below and falling under the tariff item, heading,sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2)of the said Table, in respect of which no refund of unutilised input tax credit of compensationcess shall be allowed, where the credit has accumulated on account of rate of compensation cesson inputs being higher than the rate of compensation cess on the output supplies of such good

(other than nil rated or fully exempt supplies).

MORE…shttps://www.cbic.gov.in/resources//htdocs-cbec/gst/Compensation_Cess03_2019_rate_eng.pdf

NOTIFICATION NO- 02/2019-Compensation Cess (Rate),dt. 30-09-2019 Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINASECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 2/2019-Compensation Cess (Rate)

New Delhi, the 30th September, 2019

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goodsand Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, onthe recommendations of the Council, hereby makes the following further amendments in thenotification of the Governmentof India, in the Ministry of Finance (Department of Revenue),No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E), dated the
28th June, 2017, namely:-

In the said notification, in the Schedule, –

(i) after S. No. 4 and the entries relating thereto, the following serial number and the entries

shall be inserted, namely: –

MORE…..https://www.cbic.gov.in/resources//htdocs-cbec/gst/Compensation_Cess02_2019_rate_eng.pdf

NOTIFICATION NO 01/2019-Compensation Cess (Rate),dt. 29-06-2019 Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE  INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 1/2019-Compensation Cess (Rate)

                                                                       New Delhi, the 29th June, 2019

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Goodsand Services Tax (Compensation to States) Act, 2017 (15 of 2017), read with sub-section (1) ofsection 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government,on being satisfied that is necessary in the public interest so to do, on the recommendations of the
Council, hereby exempts any supply of goods by a retail outlet established in the departure area ofan international airport, beyond the immigration counters, to an outgoing international tourist, fromthe whole of the goods and services tax compensation cess leviable thereon under section 8 of the
Goods and Services tax (Compensation to States)

Act.Explanation. – For the purposes of this notification, the expression “outgoing international tourist”shall mean a person not normally resident in India, who enters India for a stay of not more than sixmonths for legitimate non-immigrant purposes.

2. The notification shall come into force with effect from the 1st day of July, 2019.
[F. No. 354/90/2019-TRU]

Ruchi Bisht)
Under Secretary to the Government of India

Notification No. 02/2018-Compensation Cess (Rate),dt. 26-07-2018-Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 2/2018-Compensation Cess (Rate)

New Delhi, the 26th July, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, –

As per GST Format

click here: https://cbec-gst.gov.in/pdf/compensation-tax/notification02-compensation-cess-rate-english.pdf

Notification No.01/2018-Compensation Cess (Rate),dt. 25-01-2018-seeks to amend Notification No.1/2017-Compensation Cess (Rate).

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 1/2018-Compensation Cess (Rate)

New Delhi, the 25th January, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E), dated the 28th June, 2017, namely,-

In the said notification, in the Schedule,

42A. 87 All old and used motor vehicles

Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles.
NIL

(ii)  “8702 or 8703”, shall be substituted; (Ruchi Bisht) Under Secretary to the Government of India

Note: The principal notification No.1/2017-Compensation Cess (Rate) dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 720(E), dated the 28th June, 2017 and last amended vide notification No. 6/2017-, Compensation Cess (Rate) dated the 13th October, 2017, published vide number G.S.R.1282(E), dated the 13th October, 2017.

Notification No.07/2017-Compensation Cess (Rate),dt. 13-10-2017-Seeks to prescribe compensation cess rate on the leasing of motor vehicles.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 7 /2017-Compensation Cess (Rate)

New Delhi, the 13th October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of cess as specified in column 4 of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),  subject to relevant conditions annexed to this notification.

1. 8702, 8703 Motor Vehicles 65% of cess applicable otherwise on such goods under Notification No. 1/2017- Compensation Cess (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 720 (E) dated the 28th June, 2017.

2. 8702, 8703 Motor Vehicles 65% of cess applicable otherwise on such goods under Notification No. 1/2017- Compensation Cess (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 720 (E) dated the 28th June, 2017.

2. Provided that nothing contained in this notification shall apply on or after1st July, 2020.

Explanation –For the purposes of this notification, –

(i) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

i. The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017.

2 i. The supplier of Motor Vehicle is a registered person.

ii. Such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles.

[F.No.354/117/2017- TRU (Pt. III)]
(Ruchi Bisht)
Under Secretary to Government of India

Notification No.06/2017-Compensation Cess (Rate),dt. 13-10-2017-Seeks to amend notification No. 2/2017-Compensation Cess (Rate) regarding reduction in cess rates for leasing of motor vehicles purchased and leased prior to 01.07.2017.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 6/2017- Compensation Cess (Rate)

New Delhi, the 13th October, 2017

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 2/2017-Compensation Cess (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 709 (E), dated the 28thJune, 2017, namely:-

“2A Leasing of motor vehicles purchased and leased prior to 1st July 2017 Chapter 99 65percent.of the rate of cess as applicable on supply of similar goods involving transfer of title in goods.

Note:- Nothing contained in this entry shall apply on or after 1stday of July, 2020”.

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 2/2017 – Compensation Cess (Rate), dated the 28thJune, 2017, videnumber G.S.R. 709 (E), dated the 28th June, 2017.

[F.No. 354/173/2017-TRU]

(Ruchi Bisht) Under Secretary to the Government of India

Notification No.05/2017-Compensation Cess (Rate),dt. 11-09-2017-The notification amends the rates of compensation cess on various motor vehicles.

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 5/2017-Compensation Cess (Rate)

New Delhi, the 11th September, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017- Compensation Cess (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E) dated the 28th June, 2017, namely:-

2. In the said notification, in the Schedule,-

“47 8703 40, 8703 60 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;

(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

(b) Three wheeled vehicles

(c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm

(d) Motor vehicles other than those mentioned at (a),(b) and (c) above.

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 15%

48 8703 50, 8703 70 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;

(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory NIL manufacturing such motor vehicles

(b) Three wheeled vehicles

(c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm

(d) Motor vehicles other than those mentioned at (a),(b) and (c) above.

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as
per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under 15%”;

(ii) for serial number 52 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-

“52 8703 Motor vehicles of engine capacity not exceeding 1500 cc 17% 52A 8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at 52B 20%

52B 8703 Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs)
including utility vehicles.

Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above 22%”.

 

Note: The principal notification No.1/2017-Compensation Cess (Rate), dated 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E), dated the 28th June, 2017 and last amended vide 3/2017- Compensation Cess (Rate), dated 18th July, 2017 published vide number G.S.R 892 (E) dated  the 18th July, 2017.

[F.No.354/159/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India

Notification No.04/2017-Compensation Cess (Rate),dt. 20-07-2017-Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand good

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 04/2017- Compensation Cess (Rate)

New Delhi, the 20th July, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 ( 15 of 2017), read with sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act.

[F.No.354/136/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India

Notification No.03/2017-Compensation Cess (Rate),dt. 18-07-2017-Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 3/2017-Compensation Cess (Rate)

New Delhi, the 18th July, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section.

2. This notification shall come into force with effect from the 18th day of July, 2017.

Note: The principal notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E).

[F.No. 354/221/2016-TRU (Pt.)]

(Mohit Tewari)

Under Secretary to the Government of India