Notification No 1 / 2021Compensation Cess (Rate) : Compensation cess rates on Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.

By | October 1, 2021
(Last Updated On: October 1, 2021)

Seeks to amend notification No. 1/2017- Compensation Cess(Rate).

New Delhi, the 30th September, 2021
No. 1 / 2021-Compensation Cess (Rate)

G.S.R. 710(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, Subsection (i), vide number G.S.R. 720(E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, after S. No. 4A and the entries relating thereto, the
following S. No. and the entries shall be inserted, namely: –


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