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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.3/2019-Compensation Cess (Rate)
New Delhi, the 30th September, 2019
G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of
section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-section
(2) of Section 9 of the Goods and Services Tax (Compensation to States) Act, 2017, the Central
Government, on the recommendations of the Council, hereby notifies the goods, the description
of which is specified in column (3) of the Table below and falling under the tariff item, heading,
sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2)
of the said Table, in respect of which no refund of unutilised input tax credit of compensation
cess shall be allowed, where the credit has accumulated on account of rate of compensation cess
on inputs being higher than the rate of compensation cess on the output supplies of such goods
(other than nil rated or fully exempt supplies).
TABLE
| S. No. |
Tariff item, heading,
subheading or Chapter |
Description of Goods |
| (1) |
(2) |
(3) |
| 1. |
24 |
Tobacco and manufactured tobacco substitutes |
Explanation. –
(1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively
a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975,
including the Section and Chapter Notes and the General Explanatory Notes of the First
Schedule shall, so far as may be, apply to the interpretation of this notification.
[F.No.354/131/2019-TRU]
(Ruchi Bisht)
Under Secretary to the
Government of India
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