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Notification No. 1/2019 – Compensation Cess (Rate): Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the GST (Compensation to States) Act, 2017 (15 of 2017), read with sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017

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Notification No. 2/2019 – Compensation Cess (Rate): Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

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), the Central Government, on the recommendations of the Council,

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Notification No. 3/2019 – Compensation Cess (Rate): Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.

G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the CGST Act, 2017 (12 of 2017) read with sub-section (2) of Section 9 of the Goods and Services Tax (Compensation to States) Act, 2017, the Central Government, on the recommendations of the Council,

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