Notification No. 01/2017-Compensation Cess (Rate),dt. 28-06-2017-Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 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.1/2017-Compensation Cess (Rate)

New Delhi, the 28th June, 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, here by notifies the rate of cess  of the Schedule appended to this notification, that shall be levied on the intra-State supplies or inter-State supplies of such goods, the description under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the  Schedule.

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