4075 GI/2017

(1)

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REGD. NO. D. L.-33004/99

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EXTRAORDINARY

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PART II—Section 3—Sub-section (i)

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PUBLISHED BY AUTHORITY

la- 587]

ubZ fnYyh] 'kfuokj] tqykbZ 1] 2017@vk"kk<+ 10] 1939

No. 587]

NEW DELHI, SATURDAY, JULY 1, 2017/ASADHA 10, 1939

िवत् त मंᮢालय

(राजस् व िवभाग )

अिधसूचना

नई िदल् ली, 1 जुलाई, 2017

सं. 2/2017–ᮧितपूितर् उपकर

सा.का.िन. 820(अ).—माल एवं सेवा कर (राज् यᲂ को ᮧितपूितर्) अिधिनयम, 2017 (2017 का 15), की धारा 11

के साथ पिठत धारा 12 की उपधारा (2) के तहत ᮧदत् त शिक् तयᲂ का ᮧयोग करते हुए, कᱶᮤ सरकार, एतद᳇ारा िनम् निलिखत

िनयम बनाती है:—

1. संिक्षप् त शीषर्क और ᮧारंभ.—(1) इन िनयमᲂ को माल एवं सेवा कर ᮧितपूितर् उपकर िनयमावली, 2017 कहा

जाएगा।

(2) ये िनयम 1 जुलाई, 2017 से लागू हᲂगे ।

2. माल एवं सेवा कर िनयमावली, 2017 का अनुकूलन.—(1) माल एवं सेवा कर िनयमावली, 2017,

यथाआवश् यक पिरवतर्नᲂ सिहत, लागू होगा बशतᱷ िक िनम् निलिखत पिरवर्तन लागू हᲂगे, यथा:—

(क)

िनयम 1 मᱶ,—

(i)

शब् द और अंक “कᱶᮤीय वस् तु और सेवा कर िनयमावली, 2017” के स् थान पर “माल एवं सेवाकर

ᮧितपूितर् उपकर, िनयमावली, 2017” को ᮧितस् थािपत िकया जाएगा।

(ख) िनयम 3 से 7 को िनरिसत कर िदया जाएगा;

(ग)

िनयम 117 को 120 से िनरिसत कर िदया जाएगा

[फा. सं. एस-31011/31/2017-एसटी-II-डीओआर]

महᱶᮤ नाथ, अवर सिचव

2

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 1st July, 2017

No. 2/2017–Compensation Cess

G.S.R. 820(E).—In exercise of the powers conferred by sub-section (2) of section 12, read

with section 11 of the Goods and Services Tax (Compensation to the States) Act, 2017 (15 of

2017), the Central Government hereby makes the following rules, namely:—

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.

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 7 shall be omitted;

(c) rules 117 to 120 shall be omitted.

[F. No. S-31011/31/2017-ST-II-DOR]

MAHENDRA NATH, Under Secy.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

RAKESH SUKUL

Digitally signed by RAKESH

SUKUL

Date: 2017.07.01 21:30:38 +05'30'