Rule 1 - Short title and commencement - Goods and Services Tax Compensation Cess Rules, 2017

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 2/2017 Compensation Cess New Delhi, the 1st July, 2017 G.S.R. 820(E).- In exercise of the powers conferred by sub-section (2) of section 12 , read with section 11 of the Goods and Services Tax (Compensation to the States) Act, 2017 (15 of 2017) , the Central Government hereby makes the following rules, namely:- 1. Short title and commencement. -(1) These rules may be called the Goods and Services Tax Compensation Cess Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017.