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GST Compensation Cess Circular

Circular No	File No	Date	Subject
02/2018-Compensation Cess	F. No. 354/255/2018-TRU	26-07-2018	Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
01/2018-Compensation Cess	G.S.R. 720 (E)	25-01-2018	seeks to amend Notification No.1/2017-Compensation Cess (Rate).
07/2017-Compensation Cess	F.No.354/117/2017- TRU (Pt. III)	13-10-2017	Seeks to prescribe compensation cess rate on the leasing of motor vehicles.
06/2017-Compensation Cess	F.No. 354/173/2017-TRU	13-10-2017	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.
05/2017-Compensation Cess	F.No.354/159/2017-TRU	11-09-2017	The notification amends the rates of compensation cess on various motor vehicles.
04/2017-Compensation Cess	F.No.354/136/2017-TRU	20-07-2017	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
03/2017-Compensation Cess	F.No. 354/221/2016-TRU (Pt.)	18-07-2017	Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017
02/2017-Compensation Cess	F.No. 334/1/2017-TRU	01-07-2017	To notify the rates of compensation cess on supply of specified services
1/1/2017-Compensation Cess	F.No.354/136/2017-TRU	26-07-2017	Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.