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......(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 28thJune, 2017, namely:-
(a) after serial number 2 and the entries relating thereto, the following serial
number and the entries shall be inserted namely:-
|
(1) |
(2) |
(3) |
(4) |
|
“2A |
Leasing of motor vehicles purchased and leased prior to 1st July 2017 |
Chapter 99 |
65 per cent.of the rate of cess as applicable on
supply of similar goods involving transfer of title in goods. |
[F.No. 354/173/2017-TRU]
(Ruchi Bisht)
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 28thJune, 2017, vide number G.S.R. 709 (E), dated the 28th June, 2017.