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        GST

        Seeks to amend Notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017 - 01/2021 - Compensation CESS Rate

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        Compensation cess on carbonated beverages introduced; prescribed rate applied to specified beverages effective from stated notification. The Central Government, under section 8(2) of the GST (Compensation to States) Act, 2017, amends the Compensation Cess (Rate) Schedule by inserting S. No. 4B to impose a compensation cess on carbonated beverages of fruit drink or carbonated beverages with fruit juice (tariff heading 2202), prescribing a cess rate for that entry, with the amendment effective from the first day of October, 2021.
                      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 on carbonated beverages introduced; prescribed rate applied to specified beverages effective from stated notification.

                            The Central Government, under section 8(2) of the GST (Compensation to States) Act, 2017, amends the Compensation Cess (Rate) Schedule by inserting S. No. 4B to impose a compensation cess on carbonated beverages of fruit drink or carbonated beverages with fruit juice (tariff heading 2202), prescribing a cess rate for that entry, with the amendment effective from the first day of October, 2021.


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