[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 6/2017-Compensation Cess (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1282(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 makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 2/2017- 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. 709 (E), dated the 28th June, 2017, namely:-
(a) after serial number 2 and the entries relating thereto, the following serial number and the entries shall be inserted namely:-
|“2A||Leasing of motor vehicles 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 1st day of July, 2020”.
Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 2/2017- Compensation Cess (Rate), dated the 28th June, 2017, vide number G.S.R. 709 (E), dated the 28th June, 2017.