Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019. - 02/2019 - Compensation CESS Rate
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Compensation cess amendment adds caffeinated beverages to schedule and revises motor vehicle classifications with disability certification condition, effective October. The notification amends the Compensation Cess schedule to insert Caffeinated Beverages, revise several motor vehicle descriptions and tariff entries, and prescribe a conditional certification requirement for diesel vehicles intended for persons with orthopedic physical disability; these amendments take effect on the first day of October, 2019.
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Compensation cess amendment adds caffeinated beverages to schedule and revises motor vehicle classifications with disability certification condition, effective October.
The notification amends the Compensation Cess schedule to insert Caffeinated Beverages, revise several motor vehicle descriptions and tariff entries, and prescribe a conditional certification requirement for diesel vehicles intended for persons with orthopedic physical disability; these amendments take effect on the first day of October, 2019.
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