Notification No. 1/2021-Compensation Cess (Rate) [N10-TE0]
As at 7 September 2026. In force from 1 October 2021.
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, after S. No. 4A and the entries relating thereto, the following S. No. and the entries shall be inserted, namely: -
"4B 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages 12%"; with Fruit Juice.
2. This notification shall come into force on the 1st day of October, 2021.
Made under
Recital: "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". Names 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. 1/2017-Compensation Cess (Rate) [N10-0GY], 1 October 2021. "No. 1/2017-Compensation Cess (Rate), dat".
Acted on by (0)
none
Not held (1)
"sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017"