Compensation cess exemption for Unit Run Canteen supplies under heading 2202 to authorised customers takes effect. The Central Government exempts supply of goods falling under heading 2202 by a Unit Run Canteen (URC) to authorised customers from the whole of the Goods and Services Tax Compensation Cess leviable under section 8 of the Goods and Services Tax (Compensation to States) Act, 2017. The exemption is made under powers conferred by the Central GST, Integrated GST and Compensation to States Acts on the recommendations of the Council. References to tariff item, heading, sub-heading and Chapter follow the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.