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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 2/2018-Compensation Cess (Rate)

New Delhi, the 26
th
July, 2018

G.S.R. (E).- In exercise of the powers conferred by 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 further
amendments in the notification of the Government of India, in the Ministry of Finance
(Department of Revenue), No. 1/2017-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. 720 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, -

(i) after S. No. 41 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely:-

“41A 27 Coal rejects supplied by a coal washery, arising out of
coal on which compensation cess has been paid and no
input tax credit thereof has not been availed by any
person.
NIL”;


(ii) after S. No. 42 A and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely:-

“42B 87 Fuel Cell Motor Vehicles NIL”.

2. This notification shall come into force on the 27
th
July, 2018.


[F. No. 354/255/2018-TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: The principal notification No.1/2017-Compensation Cess (Rate) dated the 28th June,
2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i),
vide number G.S.R. 720(E), dated the 28th June, 2017 and last amended vide notification No.
1/2018-Compensation Cess (Rate) dated the 25
th
January, 2018, published vide number
G.S.R.93(E), dated the 25
th
January, 2018.
notifications no 2 2018 compensation cess rate | iKargos