Notification No 2/ 2023-Compensation Cess (Rate) w.e.f 01.04.2023 Download
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 31st March, 2023
No. 2/ 2023-Compensation Cess (Rate)
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 of India, in the
Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated
the 28th June, 2017, namely:-
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