CBEC Notifications 2017-18 on Compensation Cess Rate

The CBEC has, from time to time during 2017-2018, issued various Notifications in respect of provisions relating to Compensation Cess Rate, as under:

Compensation Cess Rate Notification No./ Date/ Particulars
CBEC Notification 1/2018 Compensation Cess Rate dt. 25 Jan. 2018 : CBEC amends Notification No.1/2017-Compensation Cess (Rate) to notify ‘Nil’ Compensation Cess Rate for All Old and Used Motor Vehicles, provided the supplier has availed ITC under CGST/ VAT.

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