INDIA CODE

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Notification No. 01/2023-Compensation Cess [N10-Z3E]

As at 7 September 2026. In force from 31 March 2023.

Dates: made 31 March 2023; in force 31 March 2023; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (ii), dated 31st March, 2023. Band A.

Cite: Notification No. 01/2023-Compensation Cess [N10-Z3E]. Machine: N10-Z3E.

In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2023 (08 of 2023), the Central Government hereby appoints the 1st day of April, 2023, as the date on which the provisions of section 163 of the said Act shall come into force.

Made under

Recital: "In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2023 (08 of 2023), the Central Government". Names clause (b) of sub-section (2) of section 1 of the Finance Act, 2023. Vires claimed, unresolved.

Acts on (0)

none

Acted on by (0)

none

Not held (2)

"section 1 of the Finance Act, 2023"

"clause (b) of sub-section (2) of section 1 of the Finance Act, 2023"

Notification No. 01/2023-Compensation Cess [N10-Z3E]