To notify the rates of compensation cess on supply of specified services
02/2017 Dated:- 28-6-2017 Compensation CESS Rate
GST
GST Cess Rate
GST CESS Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 2/2017- Compensation Cess (Rate)
New Delhi, the 28th June, 2017
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) and 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 notifies, that the cess, on the supply of services of description specified in column (2) of the Table below and falling in Chapter, Section, Heading or Group specified in colum
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s purchased and leased prior to 1st July 2017
Chapter 99
65 percent.of the rate of cess as applicable on supply of similar goods involving transfer of title in goods.
Note:- Nothing contained in this entry shall apply on or after 1stday of July, 2020]
3
Any other supply of services
Chapter 99
Nil
2. Explanation.- Reference to “Chapter”, “Section”, “Heading” or “Group”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the [scheme of classification of services annexed to notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 28th June, 2017, vide number G.S.R. 690(E), dated 28th
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