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        GST

        Seeks to bring in force provisions of section 163 of the Finance Act, 2023 - 01/2023 - Compensation CESS

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        Commencement of Section 163 brings the Finance Act provision on compensation cess into force as notified by the Central Government. Section 163 of the Finance Act, 2023 is brought into force by a Central Government notification under clause (b) of sub-section (2) of section 1 of the Finance Act, 2023, appointing the day on which the provision concerning the compensation cess regime shall come into operation by Notification No. 01/2023-Compensation Cess issued by the Department of Revenue.
                        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.

                              Commencement of Section 163 brings the Finance Act provision on compensation cess into force as notified by the Central Government.

                              Section 163 of the Finance Act, 2023 is brought into force by a Central Government notification under clause (b) of sub-section (2) of section 1 of the Finance Act, 2023, appointing the day on which the provision concerning the compensation cess regime shall come into operation by Notification No. 01/2023-Compensation Cess issued by the Department of Revenue.


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