List of GST Compensation Cess Rate Notifications issued by the CBEC/ CBIC during the years 2017, 2018, 2019, 2020, 2021, 2022 and 2023, to make changes in the cess rates under the GST Compensation to States Act/ Rules, 2017:
GST Compensation Cess Rate Notifications 2023
| List of CBIC GST Compensation Cess Rate Notifications 2023 (No./ Date/ Particulars) |
| CBIC Compensation Cess Rate Notification 3/2023 dated 26/07/2023: CBIC notifies Ad-valorem Tax on Pan Masala, Tobaco where RSP not Required; SUVs clarified. Read More… |
| CBIC Compensation Cess Notification 2/2023 dated 31/03/2023: Changes in Compensation Cess Rates on Tobacco and Pan Masala from April 1, 2023. Read More… |
| CBIC GST Compensation Cess Rate Notification 1/2023 dt. 28/02/2023: Seeks to amend Notification 1/2017 to exempt coal rejects supplied to and by a coal washery, arising out of coal on which compensation cess has been paid and no input tax credit therefor has been availed by any person. |
GST Compensation Cess Rate Notifications 2022
| List of CBIC GST Compensation Cess Rate Notifications 2022 (No./ Date/ Particulars) |
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GST Compensation Cess Rate Notifications 2021
| List of CBIC GST Compensation Cess Rate Notifications 2021 (No./ Date/ Particulars) |
| CBIC GST Compensation Cess Rate Notification 2/2021 dt. 28/12/2021: Seeks to amend Compensation Cess (Rate) Notification 1/2017, to align certain supplies of goods with new HSN 2022, w.e.f. 01/01/2022. |
| CBIC GST Compensation Cess Rate Notification 1/2021 dt. 30/09/2021: Seeks to amend Compensation Cess (Rate) Notification 1/2017, to levy 12% GST Compensation Cess on carbonated beverages containing fruit drink or carbonated beverages containing fruit juice, w.e.f. 01/10/2021. |
GST Compensation Cess Rate Notifications 2020
| List of CBIC GST Compensation Cess Rate Notifications 2020 (No./ Date/ Particulars) |
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GST Compensation Cess Rate Notifications 2019
| List of CBIC GST Compensation Cess Rate Notifications 2019 (No./ Date/ Particulars) |
| CBIC GST Compensation Cess Rate Notification 3/2019 dt. 30/09/2019: Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes. Retrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Central Goods and Services Tax Act Amendment in CBIC Notification 3/2019 GST Compensation Rate dt. 30/09/2019 vide Section 133 of the Finance Act 2020 (GOI Notification dt. 27/03/2020): The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 708(E), dated 30/09/2019, issued by the Central Government, on the recommendations of the Council, in exercise of the powers under clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017, read with sub-section (2) of section 9 of the Goods and Services Tax (Compensation to States) Act, 2017, shall be deemed to have, and always to have, for all purposes, come into force on and from 01/07/2017. |
| CBIC GST Compensation Cess Rate Notification 2/2019 dt. 30/09/2019: CBIC amends the Compensation Cess (Rate) Notification 1/2017 dt. 28/06/2017, to reduce cess on passenger vehicles and to levy 12% cess on caffeinated drinks, w.e.f. 01/10/2019. |
| CBIC GST Compensation Cess Rate Notification 1/2019 dt. 29/06/2019: CBIC notifies exemption in the case of 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, w.e.f. 01/07/2019. |
GST Compensation Cess Rate Notifications 2018
| List of CBIC GST Compensation Cess Rate Notifications 2018 (No./ Date/ Particulars) |
| CBIC GST Compensation Cess Rate Notification 2/2018 dt. 26/07/2018: Seeks to exempt Coal rejects from washery (arising out of cess paid coal on which ITC has not been taken) and fuel cell vehicle from compensation cess, w.e.f. 27/07/2018. Corrigendum dt. 02/08/2018 |
| CBIC GST Compensation Cess Rate Notification 1/2018 dt. 25/01/2018: Seeks to amend Compensation Cess (Rate) Notification 1/2017, to provide that ‘NIL’ rate of GST Compensation Cess shall be applicable in respect of old/used motor vehicles, provided no tax credit (CENVAT/VAT/ITC) has not been availed in respect thereof. |
GST Compensation Cess Rate Notifications 2017
| List of CBEC GST Compensation Cess Rate Notifications 2017 (No./ Date/ Particulars) |
| CBEC GST Compensation Cess Rate Notification 07/2017 dt. 13/10/2017: Compensation cess rates on the leasing of motor vehicles prescribed. |
| CBEC GST Compensation Cess Rate Notification 06/2017 dt. 13/10/2017: Cess rates reduced for leasing of motor vehicles (purchased and leased prior to 01/07/2017). |
| CBEC GST Compensation Cess Rate Notification 05/2017 dt. 11/09/2017: Rates of compensation cess on various motor vehicles amended. |
| CBEC GST Compensation Cess Rate Notification 04/2017 dt. 20/07/2017: Intra-State supplies of second hand goods which is received by a registered person (from a non-registered person) who pays the compensation cess on the value of outward supply of such second goods, as determined under CGST rule 32(5), has been exempted from cess leviable u/s 8 of GST (Compensation to States) Act, read with CGST 9(4). |
| CBEC GST Compensation Cess Rate Notification 03/2017 dt. 18/07/2017: Compensation Cess rates on cigarettes increased w.e.f. 18/07/2017. |
| CBEC GST Compensation Cess Rate Notification 02/2017 dt. 28/06/2017: Rates of compensation cess on supply of specified services notified. Corrigendum dt. 01/07/2017 |
| CBEC GST Compensation Cess Rate Notification 01/2017 dt. 28/06/2017: Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 notified. Corrigendum dt. 30/06/2017 |
| CBIC Updates (GST) |
| Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Notifications: 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |