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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. 2/2017- Compensation Cess (Rate)
New Delhi, the 28
th
June, 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 notifies, that the cess, on
the supply of services of description specified in column (2) of the Table below and falling in
Chapter, Section, Heading or Group specified in column (3) of the said Table, shall be levied at
the rate specified in the corresponding entry in column (4) of the said Table.
Table
Sl.
No.
Description of Services
Chapter,
Section,
Heading
or Group
Rate
(in per-cent.)
(1) (2) (3) (4)
1
Transfer of the right to use any goods for
any purpose (whether or not for a
specified period) for cash, deferred
payment or other valuable consideration
Chapter 99
Same rate of cess as
applicable on supply of
similar goods involving
transfer of title in goods
2
Transfer of right in goods or of undivided
share in goods without the transfer of title
thereof
Chapter 99
Same rate of cess as
applicable on supply of
similar goods involving
transfer of title in goods
3 Any other supply of services Chapter 99 Nil

2. Explanation.- Reference to “Chapter”, “Section”, “Heading” or “Group”, wherever
they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section”
and “Heading” in the scheme of classification of services.

3. This notification shall come into force with effect from 1st day of July, 2017.
[F.No. 334/1/2017-TRU]
.

(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 2 2017 compensation cess rate | iKargos