02/2017-Compensation Cess (Rate),dt. 28-06-2017 To notify the rates of compensation cess on supply of specified services

akgoyal | Jun 28, 2017 |

02/2017-Compensation Cess (Rate),dt. 28-06-2017 To notify the rates of compensation cess on supply of specified services

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 2/2017- Compensation Cess (Rate)

New Delhi, the 28th June, 2017

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) and 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 notifies, that the cess, on the supply of services of description specified in column (2) of the Table below and falling in Chapter,Section, Heading or Group specified in column (3) of the said Table, shall be levied atthe rate specified in the corresponding entry in column (4) of the said Table.

  1. Explanation.- Reference to Chapter, Section, Heading or Group, wherever they occur, unless the context otherwise requires, shall mean respectively as Chapter, Section and Heading in the scheme of classification of services.

 

  1. This notification shall come into force with effect from 1st day of July, 2017.

 

[F.No. 334/1/2017-TRU]

.

(Ruchi Bisht)

Under Secretary to the Government of India

 
 
To Download Notification Click Here:
 
 

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