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[TO BE PUBLISHED IN THE GAZZETE 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 13
th
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 28
th
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 28
th
June, 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 1
st
July 2017
Chapter 99
65percent.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 1
st
day of July, 2020”.


[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 28
th
June, 2017, videnumber
G.S.R. 709 (E), dated the 28
th
June, 2017.
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