GST – 02/2017 – Dated:- 28-6-2017 – 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 column (3) of the said Table, shall be levied at the rate specified in the corresponding entry in column (4) of the said Table. Table Sl. No.
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n 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 June, 2017] . 3. This notification shall come into force with effect from 1st day of July, 2017. [F.No. 334/1/2017-TRU] (Ruchi Bisht) Under Secretary to the Government of India
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