Notification No. 01/2022-Compensation Cess [N10-WQF]
As at 7 September 2026. In force from 1 July 2022.
In exercise of the powers conferred by sub-section (2) of section 12 read with 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 rules, namely:- Short title and 1. (1) These rules may be called the Goods and Services Tax (Period of Levy and commencement.- Collection of Cess) Rules, 2022.
(2) They shall come into force with effect from the 1st day of July, 2022. Period for levy 2. The period for levy and collection of cess under sub-section (1) of section 8 of the and collection of Goods and Services Tax (Compensation to States) Act, 2017 shall be upto the Cess.- 31st March, 2026.
Made under
Recital: "In exercise of the powers conferred by sub-section (2) of section 12 read with 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 12 read with section 8 of the Goods and Services Tax (Compensation to States) Act, 2017. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (0)
none
Not held (1)
"sub-section (2) of section 12 read with section 8 of the Goods and Services Tax (Compensation to States) Act, 2017"