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Notification No. 5/2017-Compensation Cess (Rate): The notification amends the rates of compensation cess on various motor vehicles.

G.S.R.       (E).- In exercise of the powers conferred by sub-section (2) of section 8 of   the GST (Compensation to States) Act, 2017 (15 of 2017),

Notification No. 6/2017- Compensation Cess (Rate): Seeks to amend notification No. 2/2017-Compensation Cess (Rate) regarding reduction in cess rates for leasing of motor vehicles purchased and leased prior to 01.07.2017.

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 8 of the GST (Compensation to States) Act, 2017 (15 of 2017),

Notification No. 04/2017- Compensation Cess (Rate): Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act

Notification No. 04/2017- Compensation Cess (Rate): Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act

Important Keyword: Section 11(1) GST Act 2017, F.No.354/136/2017-TRU, Notification No. 04/2017- Compensation Cess...

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