GOODS AND SERVICES TAX (COMPENSATION TO STATES)

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Select Year :
Sl. No Year Notification No. Date of Issue Particulars Download ✱ Amended Notifications
1 2023 01/2023-Compensation Cess 31-03-2023 Seeks to provide commencement date for Section 163 of the Finance act, 2023
2 2022 1/2022-Compensation Cess 24-06-2022 Seeks to bring into force the-Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
3 2019 1/2019-Goods and Services Tax Compensation 29-01-2019 Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018
4 2018 1/2018 (Goods and Services Tax Compensation) 14-11-2018 Notification No. 1/2018 dated 14.11.2018 which notifies the list of Acts of Central Government and State Governments under which specified taxes are being subsumed into the Goods and Services Tax.
5 2017 1/2017-Goods and Services Tax Compensation 28-06-2017 Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force
Select Year :
Sl. No Year Notification No. Date of Issue Particulars Download ✱ Amended Notifications
1 2025 01/2025-Compensation Cess (Rate) 16-01-2025 Seeks to prescribe Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
2 2024 01/2024-Compensation Cess (Rate) 12-07-2024 Seeks to provide exemption from Compensation Cess on supplies under heading 2202 by URCs to authorised customers.
3 2023 03/2023-Compensation Cess (Rate) 26-07-2023 Seeks to amend No. 1/2017- Compensation Cess(Rate) to implement the decisions of 50th GST Council.
4 2023 02/2023-Compensation Cess (Rate) 31-03-2023 Seeks to further amend notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017.
5 2023 01/2023-Compensation Cess (Rate) 28-02-2023 Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017
6 2021 02/2021-Compensation Cess (Rate) 28-12-2021 Seeks to amend Notification No 1/2017- Compensation Cess (Rate) dated 28.06.2017.
7 2021 01/ 2021-Compensation Cess (Rate) 30-09-2021 Seeks to amend notification No. 1/2017- Compensation Cess(Rate).
8 2019 03/2019-Compensation Cess (Rate) 30-09-2019 Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.
9 2019 02/2019-Compensation Cess (Rate) 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.
10 2019 01/2019-Compensation Cess (Rate) 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.
11 2018 2/2018-Compensation Cess (Rate) 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
12 2018 1/2018-Compensation Cess (Rate) 25-01-2018 seeks to amend Notification No.1/2017-Compensation Cess (Rate).
13 2017 07/2017-Compensation Cess (Rate) 13-10-2017 Seeks to prescribe compensation cess rate on the leasing of motor vehicles
14 2017 06/2017- Compensation Cess (Rate) 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.
15 2017 05/2017-Compensation Cess (Rate) 11-09-2017 The notification amends the rates of compensation cess on various motor vehicles.
16 2017 04/2017- Compensation Cess (Rate) 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 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
17 2017 03/2017-Compensation Cess (Rate) 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
18 2017 Corrigendum 01-07-2017 Corrigendum to Notification No. 2/2017- Compensation Cess (Rate)
19 2017 02/2017- Compensation Cess (Rate) 28-06-2017 To notify the rates of compensation cess on supply of specified services
20 2017 Corrigendum 30-06-2017 Corrigendum to Notification No. 1/2017- Compensation Cess (Rate)
21 2017 01/2017-Compensation Cess (Rate) 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).
Custom Tariff : https://www.cbic.gov.in/entities/cbic-content-mst/MTY1OTU1
Select Year :
Sl. No Year Circulars No. Date of Issue Particulars Remarks Download
1 2017 01/01/2017-CESS 26-07-2017 Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.