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.

Notification No.
4/2017
Notification Category
Compensation Cess Rate
Notification Date
20/07/2017
Download Notification PDF

Related Rules and Sections

Here are some related GST Rules and Section of Compensation Cess Rate Notification No.4/2017 Dt.20-07-2017.

  1. CGST Section 11 – Power to Grant Exemption from Tax [Updated 2019]
  2. CGST Section 9 – Levy and Collection [Updated 2019]
  3. CGST Rule 32 – Determination of value in respect of certain supplies [Updated 2019]

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

Compensation Cess Rate Notification No.03/2019 Dt.30-09-2019

Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.

Compensation Cess Rate Notification No.02/2019 Dt.30-09-2019

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.

Compensation Cess Rate Notification No.01/2019 Dt.29-06-2019

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.

Compensation Cess Rate Notification No.2/2018 Dt.26-07-2018

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

Compensation Cess Rate Notification No.1/2018 Dt.25-01-2018

Seeks to amend Notification No.1/2017-Compensation Cess (Rate)

Latest GST Notifications

CGST Notification No. 65/2020 Dt. 01/09/2020

Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from “20.03.2020 to 29.11.2020” till 30.11.2020.

CGST Notification No. 64/2020 Dt. 31/08/2020

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020.

CGST Notification No. 63/2020 Dt. 25/08/2020

Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020.

CGST Notification No. 62/2020 Dt. 20/08/2020

Seeks to make Tenth amendment (2020) to CGST Rules.

CGST Notification No. 61/2020 Dt. 30/07/2020

Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice.