Goods and Services Tax Compensation Cess Rules, 2017


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Rule 1. Short title and commencement.

(1) These rules may be called the Goods and Services Tax Compensation Cess Rules, 2017.

(2) They shall come into force with effect from the 1st day of July, 2017.

Rule 2. Adaptation of Central Goods and Services Tax Rules, 2017.-

(1) The Central Goods and Services Tax Rules, 2017 shall, mutatis mutandis, apply, subject to the following modifications, namely:-

(a) in rule 1,-

(i) for the words and figures “Central Goods and Services Tax Rules, 2017”, the words and figures, “Goods and Services Tax Compensation Cess Rules, 2017” shall be substituted;

(b) rules 3 to 7shall be omitted;

(c) rules 117 to 120 shall be omitted.


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