GST Compensation Cess : Free Study Material

By | May 23, 2018
(Last Updated On: October 3, 2018)

Compensation Cess under GST : Free Study Material

Here is the free study Material on GST Compensation Cess

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Study Material on GST Compensation Cess

GST Compensation Cess ; Key Points

Compensation Cess in GST : GST Flyer by CBEC Download PDF File

GST compensation cess on stock of Minining Companies if Clean Energy Cess paid

GST Compensation Cess rate on imported Coal : FAQ by CBEC

Relevant Notifications on GST Compensation Cess

IGST ; compensation cess exemption to EOUs on imports till 02.10.2018 Notification No. 33/2018-Customs Dated 23.03.2018

EOU scheme : Exemption Extended to IGST and compensation Cess upto 01.10.2018 : Notification of Commerce ministry

Advance Authorization & EPCG Scheme : Extension of IGST ; Compensation Cess exemption upto 01.10.2018 : Notification of Commerce Ministry Dated 22.03.2018

Govt approved increase in GST Compensation Cess rate : Cabinet Press Release 30.08.2017

Exporter eligible for refund of GST Compensation Cess : Circular No 1 /1/2017 Compensation Cess Dated 26th July 2017

GST Compensation Cess rate on cigarette increased w.e.f 18.07.2017 : Press Release by Govt

No GST compensation cess under reverse charge on second hand goods intra state supplies : Notification No 04/2017 Compensation Cess (Rate)  Dated 20th July, 2017

GST Compensation cess rates on Goods and Services &; Notification No.1/2017-Compensation Cess (Rate) Dated 28th June, 2017

Relevant Sections of GST Act for GST Compensation Cess

Relevant provisions are covered in THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017

Section – 8 Levy and collection of cess.

Section – 9 Returns, payments and refunds.

Section – 10 Crediting proceeds of cess to Fund

Section 11 ; Other provisions relating to cess

Relevant Rules of GST for GST Compensation Cess

GST Compensation Cess Rules 2017 Notification No. 2/2017–Compensation Cess Dated 1st July, 2017

Relevant Judgments on GST Compensation Cess

GST (Compensation to States) Act 2017 is constitutionally valid , Clean Energy Cess sett not allowed in GST: Supreme Court Judgment 

Credit of Clean Energy Cess allowed for GST Compensation Cess Payment : HC

HC allowed Credit of clean energy cess paid on coal for payment of GST compensation cess

Relevant Decisions of GST Council Meeting on GST Compensation cess

GST Council 21st Meeting : Increase in GST Compensation Cess for specified motor vehicles

GST Compensation Cess Rates for different supplies &; As per GST Council Meeting 18.05.2017; Download

Topic wise Commentary on GST Act of India

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