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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 2/2018-Compensation Cess (Rate)
New Delhi, the 26th July, 2018
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, -
(i) after S. No. 41 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely:-
| “41A |
27 |
Coal rejects supplied by a coal washery, arising out of coal on
which compensation cess has been paid and no input tax credit thereof
has not been availed by any person. |
NIL”; |
(ii) after S. No. 42 A and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely:-
| “42B |
87 |
Fuel Cell Motor Vehicles |
NIL”. |
2. This notification shall come into force on the 27th July, 2018
[F. No. 354/255/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: The principal
notification No.1/2017-Compensation Cess (Rate) dated the 28th 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 June, 2017 and last amended vide notification No.
1/2018-Compensation Cess (Rate) dated the 25th January, 2018, published vide number
G.S.R.93(E), dated the 25th January, 2018.
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