Amendment to Compensation Cess Rates

The Central Government, based on Council recommendations, makes amendments to Notification No. 1/2017-Compensation Cess (Rate) dated June 28, 2017.

New entries added for coal rejects supplied by coal washery and fuel cell motor vehicles.

Coal rejects exempted from compensation cess if no input tax credit availed. Fuel cell motor vehicles exempted from compensation cess.

Effective from July 27, 2018. Issued by Gunjan Kumar Verma, Under Secretary to the Government of India.