Notification No.2/2017-Compensation Cess (Rate) Dated 28th June, 2017
To notify the rates of compensation cess on supply of specified services under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). vide Notification No.2/2017-Compensation Cess (Rate) Dated 28th June, 2017
[ Note : also Refer CORRIGENDUM dated 1st July, 2017 of above Notification No.2/2017-Compensation Cess (Rate) Dated 28th June, 2017 ]
[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
Table
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