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


[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.3/2019-Compensation Cess (Rate) New Delhi, the 30th September, 2019 G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-section (2) of Section 9 of the Goods and Servi
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Notification No : 03/2019-Compensation Cess (Rate)
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Compensation_Cess03_2019_rate_eng.pdf



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