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of <h1>Central Government Amends GST Notification: 12% Compensation Cess on Carbonated Fruit Beverages Effective October 2021, Entry S. No. 4B.</h1> The Central Government, under the Goods and Services Tax (Compensation to States) Act, 2017, has amended Notification No. 1/2017-Compensation Cess (Rate) dated June 28, 2017. Effective October 1, 2021, the amendment introduces a new entry, S. No. 4B, which imposes a 12% compensation cess on carbonated beverages of fruit drinks or carbonated beverages with fruit juice. This amendment follows recommendations from the Council and is published in the Gazette of India.
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