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 at the rate specified in the corresponding entry in column (4) of the said Table.
- 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.
- This notification shall come into force with effect from 1st day of July, 2017.
Under Secretary to the Government of India