Rate of goods and services tax compensation cess - Rate of cess as specified that shall be levied on the intra-State supplies or inter-State supplies - Seeks to amend Notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017

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.... NOTIFICATION NO. 2/2023-Compensation Cess (Rate) New Delhi, the 31st March, 2023 G.S.R. 253(E).-In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government ....

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...., for the entry in column (4), the entry "0.36R per unit" shall be substituted; (vi) against S. No. 20, for the entry in column (4), the entry "0.12R per unit" shall be substituted; (vii) against S. No. 21, for the entry in column (4), the entry "0.08R per unit" shall be substituted; (viii) against S. No. 22, for the entry in column (4), the entry "0.69R per unit" shall ....

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.... per unit" shall be substituted; (xv) against S. No. 28, for the entry in column (4), the entry "0.56R per unit" shall be substituted; (xvi) against S. No. 29, for the entry in column (4), the entry "0.36R per unit" shall be substituted; (xvii) against S. No. 30, for the entry in column (4), the entry "0.56R per unit" shall be substituted; (xviii) against S. No.....

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....) "36A 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 0.43R per unit 36B 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 0.43R per unit"; (xxv) against S. No. 37, for the entry in column (2), the entry "2404 11 00, 2404 19 00" shall be substituted; ....