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        F. Acts / Amendment Acts

        SCHEDULE 06 - SIXTH SCHEDULE

        Finance (No. 2) Act, 2024
        Schedules Sch
        SCHEDULES

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        Goods and services tax compensation cess becomes payable on specified goods cleared on or after 1 July 2017. G.S.R.794(E) is amended to alter the preamble to reference the Central Excise Act read with section 83 of the Finance Act, 2010 and to include Clean Environment Cess; a new clause (c) makes the appropriate goods and services tax compensation cess payable on specified goods cleared on or after 1st July, 2017 as leviable under the Goods and Services Tax (Compensation to States) Act, 2017.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Goods and services tax compensation cess becomes payable on specified goods cleared on or after 1 July 2017.

                              G.S.R.794(E) is amended to alter the preamble to reference the Central Excise Act read with section 83 of the Finance Act, 2010 and to include Clean Environment Cess; a new clause (c) makes the appropriate goods and services tax compensation cess payable on specified goods cleared on or after 1st July, 2017 as leviable under the Goods and Services Tax (Compensation to States) Act, 2017.


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