Section No. 8 - Levy and Collection of Cess.

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
01/2017 - Compensation Cess (Rate) 20.06.2017
It notifies the rate of Compensation cess applicable on inter-state or intra-state supplies of specified goods. 
Notification no.:- 

03/2017-Compensation Cess (Rate), dated 18.07.2017
05/2017-Compensaton Cess (Rate), dated 11.09.2017
01/2018-Compensation Cess (Rate), dated 25.01.2018
02/2018-Compensation Cess (Rate), dated 26.07.2018 (w.e.f. 27.07.2018) (read with corrigendum dated 02.08.2018);
02/2019-Compensation Cess (Rate), dated 30.09.2019 (01.10.2019)

01/2021-Compensation Cess (Rate), dated 30.09.2021 (w.e.f. 01.10.2021)
02/2021-Compensation Cess (Rate), dated 28.12.2021 (w.e.f. 01.01.2022)
01/2021-Compensation Cess (Rate), dated 30.09.2021 (w.e.f. 01.10.2021)
02/2021-Compensation Cess (Rate), dated 28.12.2021 (w.e.f. 01.01.2022).
01/2023-Compensation Cess (Rate), dated 28.02.2023 (w.e.f. 01.03.2023);
02/2023-Compensation Cess (Rate), dated 31.03.2023 (w.e.f. 01.04.2023).
03/2023-Compensation Cess (Rate), dated 26.07.2023 (w.e.f. 27.07.2023

02/2017 - Compensation Cess (Rate) 28.06.2017
It notifies rate of Compensation Cess applicable on inter-state or intra-state supplies of specified services. 

Notification no.

06/2017 
Compensation Cess (Rate) dated 13.10.2017

07/2017 - Compensation Cess (Rate) 13.10.2017
It prescribes rate of Compensation cess applicable on leasing of motor vehicles purchased and leased before 1.7.2017 or supply of motor vehicles purchased before 1.7.2017 but supply after 1.7.2017.