Goods and Services Tax Compensation Cess Rules, 2017 - 02/2017 - Compensation CESS

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. 2. Adaptation of Central Goods and Services Tax Rules, 2017. - (1) The Central Goods and Services Tax Rules, 2017 shall, mutatis mutandis, apply, subject to the following modifications, namely:- (a) in rule 1 ,- (i) for the words and figures Central Goods and Services Tax Rules, 2017 , the words and figures, Goods and Services Tax Compensation Cess Rules, 2017 shall be substituted; (b) rules 3 to 7 shall be omitted; (c) rules 117 to 120 shall be omitted. [F. No. S-31011/31/2017-ST-II-DOR] MAHENDRA NATH, Under Secy.