NOTIFICATION No. 1/ 2023-Compensation Cess (Rate) New Delhi, the 28th February, 2023
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G.S.R (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax
(Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council,
hereby makes the following further amendments in the notification of the Government of India, Ministry of
Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E)., dated the 28th
June, 2017, namely:-
In the said notification, in the Schedule, against Sl. No. 41A, in column (3), for the entry, the following entry
shall be substituted, namely: -
“Coal rejects supplied to a coal washery or by a coal washery, arising out of coal on which compensation
cess has been paid and input tax credit thereof has not been availed by any pe.......