Goods and services tax compensation cess applies to specified goods on clearance, aligning excise levy with compensation statute. The amendment adds a cross-reference to the Finance Act, 2010 and recognises Clean Environment Cess alongside Central Excise, and inserts a new clause requiring payment of the Goods and Services Tax Compensation Cess on goods cleared from excise premises where applicable, aligning excise levy practice with the compensation statute.
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Provisions expressly mentioned in the judgment/order text.
Goods and services tax compensation cess applies to specified goods on clearance, aligning excise levy with compensation statute.
The amendment adds a cross-reference to the Finance Act, 2010 and recognises Clean Environment Cess alongside Central Excise, and inserts a new clause requiring payment of the Goods and Services Tax Compensation Cess on goods cleared from excise premises where applicable, aligning excise levy practice with the compensation statute.
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