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<h1>India Amends GST Notification: 12% Cess on Caffeinated Beverages, Updates on Motor Vehicle Classifications Effective October 2019.</h1> The Government of India, following recommendations from the GST Council's 37th meeting, amends Notification No. 1/2017-Compensation Cess (Rate) dated June 28, 2017. Effective October 1, 2019, the amendments include: introducing a 12% cess on caffeinated beverages; revising classifications for motor vehicles, including those for orthopedic physical disability use; and updating specific vehicle categories in the schedule. These changes are enacted under the authority of the Goods and Services Tax (Compensation to States) Act, 2017, to adjust the compensation cess rates and classifications.