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[F. No. 334/1/2017 –TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 1st July, 2017
Corrigendum to Notification No. 02/2017 - Compensation Cess (Rate)
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R. (E). – In the English version of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017-Compensation Cess (Rate), dated the 28th June, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 709 (E), dated the 28th June, 2017, at page 59, in line 38, for “scheme of classification of services”, read “scheme of classification of services annexed to notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 28th June, 2017, vide number G.S.R. 690(E), dated 28th June, 2017.”.
(Mohit Tiwari)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 02/2017 - Compensation Cess (Rate)
Q1. What is a corrigendum in GST?
Answer: A corrigendum is an official correction issued to rectify errors or clarify an existing notification.
It helps ensure accurate interpretation of the law without necessarily introducing a new tax provision.
Q2. Does a corrigendum create a new tax?
Answer: Generally, no.
Most corrigenda merely correct drafting mistakes, references, or wording in an existing notification.
Q3. What was Notification No. 02/2017 about?
Answer: It prescribed Compensation Cess rates on specified services, especially leasing and transfer-of-right transactions.
Q4. Why should businesses care about corrigenda?
Answer: Because corrections can affect interpretation, compliance, and audit positions.
Ignoring a corrigendum may result in applying outdated provisions.
Q5. Are corrigenda legally binding?
Answer: Yes.
Once officially issued, a corrigendum becomes part of the notification framework.
Q6. Do all services attract Compensation Cess?
Answer: No.
Under Notification No. 02/2017, most services attract nil Compensation Cess.
Q7. Which services were specifically covered?
Answer: Transfer of right to use goods and transfer of rights in goods without transfer of title.
Q8. Can corrigenda apply retrospectively?
Answer: In some cases, they clarify what was originally intended.
The effect depends on the wording and legal context.
Q9. How should businesses track corrigenda?
Answer: By monitoring official GST and CBIC publications and maintaining updated legal records.
Q10. Is the corrigendum still relevant today?
Answer: Yes.
It remains relevant for historical GST reviews, audits, and interpretation of Compensation Cess provisions.
Q11. Who administers Compensation Cess?
Answer: CBIC administers Compensation Cess under the GST framework.
Q12. What is the connection with the GST Council?
Answer: The GST Council recommends GST policy measures, including cess-related provisions.
Download PDF: Corrigendum to Notification No. 02/2017 - Compensation Cess (Rate)
More Information: https://taxinformation.cbic.gov.in/
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