Substitution of Compensation Cess Rates with Nil on Specified Goods (Effective 22nd September 2025)

GOVERNMENT OF INDIA  
MINISTRY OF FINANCE 
(Department of Revenue) 

Notification No. 02/2025-Compensation Cess (Rate)  

New Delhi, the 17th September, 2025 

G.S.R....(E).-In  exercise  of  the  powers  conferred  by  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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017,  published  in  the  Gazette  of  India, Extraordinary,  Part  II,  Section  3,  Sub-section  (i), videnumber  G.S.R.  720(E), dated the 28th June, 2017, namely :- 

In the said notification,

in the SCHEDULE, —
i.against S. No. 2, for the entry in column (4), the entry “Nil” shall be substituted;
ii.against S. No. 3, for the entry in column (4), the entry “Nil” shall be substituted;
iii.against S. No. 4, for the entry in column (4), the entry “Nil” shall be substituted;
iv.against S. No. 4A, for the entry in column (4), the entry “Nil” shall be substituted;
v.against S. No. 4B, for the entry in column (4), the entry “Nil” shall be substituted;
vi.against S. No. 39, for the entry in column (4), the entry “Nil” shall be substituted;
vii.against S. No. 40, for the entry in column (4), the entry “Nil” shall be substituted;
viii.against S. No. 41, for the entry in column (4), the entry “Nil” shall be substituted;
ix.against S. No. 42, for the entry in column (4), the entry “Nil” shall be substituted;
x.against S. No. 47, for the entries in column (4), the entry “Nil” shall be substituted;
xi.against S. No. 48, for the entries in column (4), the entry “Nil” shall be substituted;
xii.against S. No. 50, for the entries in column (4), the entry “Nil” shall be substituted;
xiii.against S. No. 51, for the entries in column (4), the entry “Nil” shall be substituted;
xiv.against S. No. 52, for the entries in column (4), the entry “Nil” shall be substituted;
xv.against S. No. 52A, for the entries in column (4), the entry “Nil” shall be substituted;
xvi.against S. No. 52B, for the entries in column (4), the entry “Nil” shall be substituted;
xvii.against S. No. 53, for the entries in column (4), the entry “Nil” shall be substituted;
xviii.against S. No. 54, for the entries in column (4), the entry “Nil” shall be substituted;
xix.against S. No. 55, for the entries in column (4), the entry “Nil” shall be substituted.

2. This notification shall come into force on 22nd day of September, 2025.

[F. No. 190341/188/2025-TRU]

(Dheeraj Sharma)
Under Secretary

Note: -The principal notification No.1/2017-Compensation Cess (Rate), dated the 28th day of June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28th day of June, 2017, and was last amended vide notification No. 3/2023-Compensation Cess (Rate), dated the 26th July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), videnumber G.S.R. 553(E), dated the 26th July, 2023