Notification No. 2/2018-Compensation Cess (Rate) [N10-C1C]
As at 7 September 2026. In force from 27 July 2018.
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, -
(i) after S. No. 41 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“41A 27 Coal rejects supplied by a coal washery, arising out of NIL”; coal on which compensation cess has been paid and no input tax credit thereof has not been availed by any person.
(ii) after S. No. 42 A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“42B 87 Fuel Cell Motor Vehicles NIL”.
2. This notification shall come into force on the 27th July, 2018.
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], 27 July 2018. "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"