Compensation cess rates set for rights-to-use and lease supplies; comparable cess applies and other services are nil. Notification under the GST (Compensation to States) Act notifies compensation cess on specified services: transfers of the right to use goods and transfers of rights without transfer of title attract the same cess as supplies of similar goods involving transfer of title; leasing of motor vehicles purchased and leased before the specified date is charged at a reduced fraction of that rate; all other specified services are at nil cess. The notification adopts the service classification scheme referenced in the central tax rate notification and specifies its commencement.
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.
Compensation cess rates set for rights-to-use and lease supplies; comparable cess applies and other services are nil.
Notification under the GST (Compensation to States) Act notifies compensation cess on specified services: transfers of the right to use goods and transfers of rights without transfer of title attract the same cess as supplies of similar goods involving transfer of title; leasing of motor vehicles purchased and leased before the specified date is charged at a reduced fraction of that rate; all other specified services are at nil cess. The notification adopts the service classification scheme referenced in the central tax rate notification and specifies its commencement.
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