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        GST

        Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017 - 03/2017 - Compensation CESS Rate

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        Compensation cess increase on cigarettes amends GST schedule rates, altering specified entries and coming into force mid-July. Amends the Compensation Cess schedule under GST by substituting new cess entries for S. No. 10 to S. No. 15 in the principal notification, replacing prior column (4) entries with specified composite rates for the listed cigarette categories. The amendment is made under the powers conferred by the Compensation to States Act and takes effect from 18th July 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.

                            Compensation cess increase on cigarettes amends GST schedule rates, altering specified entries and coming into force mid-July.

                            Amends the Compensation Cess schedule under GST by substituting new cess entries for S. No. 10 to S. No. 15 in the principal notification, replacing prior column (4) entries with specified composite rates for the listed cigarette categories. The amendment is made under the powers conferred by the Compensation to States Act and takes effect from 18th July 2017.


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