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        GST

        Amendment in Notification No. 1/2018 (Goods and Service Tax Compensation) dated 14th November, 2018 - 01/2021 - Compensation CESS

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        Compensation cess amendment replaces specified Tamil Nadu enactment reference in GST compensation notification to align statutory reference on levy Pursuant to sub-section (4) of Section 5 of the Goods and Services Tax (Compensation to States) Act, 2017, Notification No. 1/2021 substitutes in the Table to Notification No. 1/2018, under Tamil Nadu at serial number 99, the reference 'Tamil Nadu Sugar Cane Cess (Validation) Act, 1963' with 'Tamil Nadu Sugar Factories Control Act, 1949 (Section 14)', thereby altering the statutory citation in the GST compensation notification.
                      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 amendment replaces specified Tamil Nadu enactment reference in GST compensation notification to align statutory reference on levy

                            Pursuant to sub-section (4) of Section 5 of the Goods and Services Tax (Compensation to States) Act, 2017, Notification No. 1/2021 substitutes in the Table to Notification No. 1/2018, under Tamil Nadu at serial number 99, the reference "Tamil Nadu Sugar Cane Cess (Validation) Act, 1963" with "Tamil Nadu Sugar Factories Control Act, 1949 (Section 14)", thereby altering the statutory citation in the GST compensation notification.


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