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        GST

        Goods and Services Tax Compensation Cess Rules, 2017 - 02/2017 - Compensation CESS

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        GST compensation cess rules establish application of central GST rules with specified omissions and title substitution. The Central Government notifies the Goods and Services Tax Compensation Cess Rules, 2017, effective from the 1st day of July, 2017, and directs that the Central Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to the compensation cess rules with modifications: substituting references to the Central Rules with the Compensation Cess Rules and omitting rules 3 to 7 and rules 117 to 120 from application to the compensation cess framework.
                      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.

                            GST compensation cess rules establish application of central GST rules with specified omissions and title substitution.

                            The Central Government notifies the Goods and Services Tax Compensation Cess Rules, 2017, effective from the 1st day of July, 2017, and directs that the Central Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to the compensation cess rules with modifications: substituting references to the Central Rules with the Compensation Cess Rules and omitting rules 3 to 7 and rules 117 to 120 from application to the compensation cess framework.


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