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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.1 / 2021-Compensation Cess (Rate)
New Delhi, the 30th September, 2021
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, after S. No.
4A and the entries relating thereto, the following S. No. and the entries
shall be inserted, namely: -
| "4B |
2202 |
Carbonated Beverages of Fruit Drink or Carbonated Beverages with
Fruit Juice. |
12%"; |
2. This notification shall come into force on the
1st day of October, 2021.
[F.No.190354/206/2021-TRU]
(Rajeev Ranjan)
UnderSecretary to the Government of India
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, Subsection
(i), vide number G.S.R. 720(E), dated the 28th day of June, 2017, and was last
amended vide notification No. 2/2019-Compensation Cess (Rate), dated the 30th
day of September, 2019, published vide number G.S.R.707(E), dated the 30th day
of September,
2019.
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