Notification No. 02/2025 – Compensation Cess (Rate) Updates

Important Keyword: Notification No. 02/2025 - Compensation Cess (Rate), Section 8(2) CGST Act 2017,

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[F. No. 190341/188/2025-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 17^th September, 2025

Notification No. 02/2025 - Compensation Cess (Rate): Seeks to amend Notification No. 1/2017- Compensation Cess (Rate) dated 28.06.2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

G.S.R….(E).-In exercise of the powers conferred by 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 makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-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. 720(E), dated the 28th June, 2017, namely :-

In the said notification, in the SCHEDULE, —

1. against S. No. 2, for the entry in column (4), the entry “Nil” shall be substituted;
2. against S. No. 3, for the entry in column (4), the entry “Nil” shall be substituted;
3. against S. No. 4, for the entry in column (4), the entry “Nil” shall be substituted;
4. against S. No. 4A, for the entry in column (4), the entry “Nil” shall be substituted;
5. against S. No. 4B, for the entry in column (4), the entry “Nil” shall be substituted;
6. against S. No. 39, for the entry in column (4), the entry “Nil” shall be substituted;
7. against S. No. 40, for the entry in column (4), the entry “Nil” shall be substituted;
8. against S. No. 41, for the entry in column (4), the entry “Nil” shall be substituted;
9. against S. No. 42, for the entry in column (4), the entry “Nil” shall be substituted;
10. against S. No. 47, for the entries in column (4), the entry “Nil” shall be substituted;
11. against S. No. 48, for the entries in column (4), the entry “Nil” shall be substituted;
12. against S. No. 50, for the entries in column (4), the entry “Nil” shall be substituted;
13. against S. No. 51, for the entries in column (4), the entry “Nil” shall be substituted;
14. against S. No. 52, for the entries in column (4), the entry “Nil” shall be substituted;
15. against S. No. 52A, for the entries in column (4), the entry “Nil” shall be substituted;
16. against S. No. 52B, for the entries in column (4), the entry “Nil” shall be substituted;
17. against S. No. 53, for the entries in column (4), the entry “Nil” shall be substituted;
18. against S. No. 54, for the entries in column (4), the entry “Nil” shall be substituted;
19. against S. No. 55, for the entries in column (4), the entry “Nil” shall be substituted.

2. This notification shall come into force on 22^nd day of September, 2025.

[F. No. 190341/188/2025-TRU]

(Dheeraj Sharma)
Under Secretary

Note: -The principal notification No.1/2017-Compensation Cess (Rate), dated the 28th day of June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28th day of June, 2017, and was last amended vide notification No. 3/2023-Compensation Cess (Rate), dated the 26^th July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 553(E), dated the 26^th July, 2023.

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Download PDF: Notification No. 02/2025 - Compensation Cess (Rate)

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More Information: https://taxinformation.cbic.gov.in/

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