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.

All old and used motor vehicles are subject to compensation cess.

Exemption applies if the supplier has not availed input tax credit. Amendment effective immediately.

Issued by Ruchi Bisht, Under Secretary to the Government of India.