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of <h1>Ministry of Finance Sets 0.1% Compensation Cess on Export Goods with Specific Conditions for Registered Suppliers and Recipients.</h1> The Ministry of Finance has issued a notification prescribing a compensation cess rate of 0.1% on the supply of taxable goods by a registered supplier to a registered recipient for export, subject to specific conditions. These conditions include issuing a tax invoice, exporting goods within 90 days, and providing necessary documentation to tax authorities. The recipient must be registered with an Export Promotion Council or Commodity Board and follow specified logistics procedures. If the recipient fails to export within the stipulated time, the supplier cannot avail of the exemption. This notification is effective immediately.
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