| Oct-08-2021

Compensation Cess to be levied on Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice w.e.f October 01, 2021

The CBIC vide Notification No. 01/2021 Compensation Cess (Rate) dated September 30, 2021 has further amended Notification No. 01/2017- Compensation Cess (Rate) dated June 28, 2017 as amended from time to time, in order to adhere to the recommendations of 45^th GST Council meeting held on September 17, 2021.

Compensation cess has been levied on ‘Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice’ falling under tariff heading 2202 at 12% in addition to 28% GST.

Note: This notification is effective from October 01, 2021.

This Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/Compensation_Cess01_2021_rate_eng.pdf;jsessionid=4EC5A993044ABC0D6C1C0C63DCB79FFB

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