Notification No. 6/2017-Compensation Cess (Rate) [N10-6VG]
As at 6 September 2026. In force from 13 October 2017.
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:-
(a) after serial number 2 and the entries relating thereto, the following serial number and the entries shall be inserted namely:-
(1) (2) (3) (4) 65percent.of the rate of cess as applicable on supply of similar goods involving Leasing of motor vehicles purchased “2A Chapter 99 transfer of title in goods. and leased prior to 1st July 2017 Note:- Nothing contained in this entry shall apply on or after 1stday of July, 2020”.
Made under
Recital: "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". Names sub-section (1) and sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017. Vires claimed, unresolved.
Acts on (1)
Cites Notification No. 2/2017-Compensation Cess (Rate) [N10-1D5], 13 October 2017. "No. 2/2017-Compensation Cess (Rate), dat".
Acted on by (0)
none
Not held (1)
"sub-section (1) and sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017"