Compensation Cess Rate Notification No.4/2017 Dt.20-07-2017
Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act.
Related Rules and Sections
Here are some related GST Rules and Section of Compensation Cess Rate Notification No.4/2017 Dt.20-07-2017.
Previous Related Notifications
There is no previous revision related to Compensation Cess Rate Notification No.4/2017 Dt.20-07-2017.
Further Related Notifications
There is no further revision related to Compensation Cess Rate Notification No.4/2017 Dt.20-07-2017.
More Compensation Cess Rate Related Notifications
Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.
Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.
Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
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