Compensation Cess Notification No 01 of 2023 dt 31st March, 2023 under GST

Notification no 01/2023 Compensation Cess date on 31st March, 2023, GST

Seeks to provide commencement date for Section 163 of the Finance act, 2023 

The extract of GST Notification No. 01/2023- Compensation Cess is given below: 

Notification No. 01/2023- Compensation Cess, GST

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE) 

Notification No. 01/2023-Compensation Cess

New Delhi, the 31^st March, 2023

S.O. ...(E). —In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2023 (08 of 2023), the Central Government hereby appoints the 1^st day of April, 2023, as the date on which the provisions of section 163 of the said Act shall come into force. 

[F. No. 190354/85/2021-TRU] 

(Vikram Vijay Wanere)

Under Secretary, Government of India