Goods and Services Tax Compensation Cess Rules, 2017

Issue Date: 01-July-2017 | Last Updated: 01-July-2017

Table Of Content

Rule 1	Short title and commencement
Rule 2	Adaptation of Central Goods and Services Tax Rules, 2017

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 1 ^st 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;