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, 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.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

DOWNLOAD
INPDF:https://www.cbic.gov.in/resources//htdocscbec/gst/Compensation_Cess01_2019_rate_engn.pdf

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,-

 

DOWNLOAD
INPDF:https://www.cbic.gov.in/resources//htdocscbec/gst/Compensation_Cess01_2018_rate_eng.pdf

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), as the case may be, as specified in the corresponding entry in column (2), of the Table below, at
the rate specified in corresponding entry in column (4) and subject to relevant conditions annexed to this notification, if any, specified in the corresponding entry in column (5) of the Table below:

DOWNLOAD
INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notification07-compensation-cess-rate.pdf

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

DOWNLOAD
INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notification06-compensation-cess-rate.pdf

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:-

DOWNLOAD
INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notification05-compensation-cess-rate.pdf

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

DOWNLOAD
INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notification04-compensation-cess-rate.pdf

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

Under Secretary to the Government of India

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,-
(i) against S. No. 10, for the entry in column (4), the entry “5% + Rs. 2076 per thousand” shall be substituted;
(ii) against S. No. 11, for the entry in column (4), the entry “5%+ Rs. 3668 per thousand ” shall be substituted;
(iii) against S. No. 12, for the entry in column (4), the entry “5% + Rs. 2076 per thousand” shall be substituted.
(iv) against S. No. 13, for the entry in column (4), the entry “5% + Rs. 2747 per thousand” shall be substituted;
(v) against S. No. 14, for the entry in column (4), the entry “5% + Rs. 3668 per thousand” shall be substituted;
(vi) against S. No. 15, for the entry in column (4), the entry “36% + Rs. 4170 per thousand” shall be substituted

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

[F.No. 354/221/2016-TRU (Pt.)]
(Mohit Tewari)
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, Sub-section (i), vide number G.S.R. 720(E).

DOWNLOAD
INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-3-gst-tax-compensation-english.pdf