INDIA CODE

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Notification / Notification No. 2/2018-Compensation Cess (Rate)

Clause 1

In forceA commencement is recorded; no ending event is recorded.
The law's words

1. 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.

Register reproduction note

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

  • sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words