TaxTMI 
TaxTMI 
Respected Sir,
Is GST compensation cess applicable on manufacturer only or applicable to all traders & Distributor also dealing with such goods.
Regards
Amresh Kumar
GST compensation Cess
09 Feb 2021 
2 Replies 
1536 Views Asked by
GST compensation cess applicability extends to all businesses dealing in specified goods, excluding composition scheme taxpayers.
GST compensation cess is a product-specific levy that applies to manufacturers, traders and distributors dealing in goods subject to the cess; applicability follows the product rather than the business status. Persons who have opted for the composition scheme are excluded from GST compensation cess liability while under that scheme. (AI Summary)
GST compensation cess is a product-specific levy that applies to manufacturers, traders and distributors dealing in goods subject to the cess; applicability follows the product rather than the business status. Persons who have opted for the composition scheme are excluded from GST compensation cess liability while under that scheme. (AI Summary)