Full Text
REGD. No. D. L.-33004/99
The Gazette of India
C.G. DL-E-31122025-268974
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
No. 859]
NEW DELHI, WEDNESDAY, DECEMBER 31, 2025/PAUSHA 10, 1947
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 31st December, 2025
No. 03/2025-Compensation Cess (Rate)
G.S.R. 945(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, in the 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, —
i. against S. No. 1, for the entry in column (4), the entry "Nil" shall be substituted;
ii. against S. No. 1A, for the entry in column (4), the entry "Nil" shall be substituted;
iii. against S. No. 5, for the entry in column (4), the entry "Nil" shall be substituted;
iv. against S. No. 5A, for the entry in column (4), the entry "Nil" shall be substituted;
v. against S. No. 6, for the entry in column (4), the entry "Nil" shall be substituted;
vi. against S. No. 6A, for the entry in column (4), the entry "Nil" shall be substituted;
vii. against S. No. 7, for the entry in column (4), the entry "Nil” shall be substituted;
viii. against S. No. 7A, for the entry in column (4), the entry "Nil" shall be substituted;
ix. against S. No.8, for the entry in column (4), the entry "Nil" shall be substituted;
x. against S. No. 9, for the entries in column (4), the entry "Nil" shall be substituted;
xi. against S. No. 10, for the entries in column (4), the entry "Nil” shall be substituted;
xii. against S. No. 11, for the entries in column (4), the entry "Nil" shall be substituted;
xiii. against S. No. 12, for the entries in column (4), the entry "Nil" shall be substituted;
xiv. against S. No. 13, for the entries in column (4), the entry "Nil” shall be substituted;
xv. against S. No. 14, for the entries in column (4), the entry “Nil” shall be substituted;
xvi. against S. No. 15, for the entries in column (4), the entry "Nil” shall be substituted;
xvii. against S. No. 16, for the entries in column (4), the entry “Nil” shall be substituted;
xviii. against S. No. 17, for the entries in column (4), the entry "Nil” shall be substituted;
xix. against S. No. 18, for the entries in column (4), the entry "Nil" shall be substituted;
xx. against S. No. 19, for the entries in column (4), the entry "Nil" shall be substituted;
xxi. against S. No. 19A, for the entries in column (4), the entry "Nil” shall be substituted;
xxii. against S. No. 20, for the entries in column (4), the entry "Nil” shall be substituted;
xxiii. against S. No. 20A, for the entries in column (4), the entry "Nil" shall be substituted;
xxiv. against S. No. 21, for the entries in column (4), the entry "Nil" shall be substituted;
xxv. against S. No. 21A, for the entries in column (4), the entry "Nil" shall be substituted;
xxvi. against S. No. 22, for the entries in column (4), the entry "Nil" shall be substituted;
xxvii. against S. No. 22A, for the entries in column (4), the entry "Nil” shall be substituted;
xxviii. against S. No. 23, for the entries in column (4), the entry “Nil” shall be substituted;
xxix. against S. No. 23A, for the entries in column (4), the entry "Nil” shall be substituted;
xxx. against S. No. 24, for the entries in column (4), the entry "Nil" shall be substituted;
xxxi. against S. No. 24A, for the entries in column (4), the entry "Nil" shall be substituted;
xxxii. against S. No. 24B, for the entries in column (4), the entry "Nil” shall be substituted;
xxxiii. against S. No. 24C, for the entries in column (4), the entry "Nil" shall be substituted;
xxxiv. against S. No. 25, for the entries in column (4), the entry "Nil” shall be substituted;
xxxv. against S. No. 26, for the entries in column (4), the entry “Nil” shall be substituted;
xxxvi. against S. No. 26A, for the entries in column (4), the entry "Nil" shall be substituted;
xxxvii. against S. No. 27, for the entries in column (4), the entry “Nil” shall be substituted;
xxxviii. against S. No. 27A, for the entries in column (4), the entry "Nil" shall be substituted;
xxxix. against S. No. 28, for the entries in column (4), the entry “Nil” shall be substituted;
xl. against S. No. 28A, for the entries in column (4), the entry "Nil" shall be substituted;
xli. against S. No. 29, for the entries in column (4), the entry "Nil” shall be substituted;
xlii. against S. No. 29A, for the entries in column (4), the entry "Nil" shall be substituted;
xliii. against S. No. 30, for the entries in column (4), the entry "Nil" shall be substituted;
xliv. against S. No. 30A, for the entries in column (4), the entry "Nil" shall be substituted;
xlv. against S. No. 31, for the entries in column (4), the entry "Nil” shall be substituted;
xlvi. against S. No. 31A, for the entries in column (4), the entry "Nil" shall be substituted;
xlvii. against S. No. 32, for the entries in column (4), the entry "Nil” shall be substituted;
xlviii. against S. No. 32A, for the entries in column (4), the entry "Nil” shall be substituted;
xlix. against S. No. 33, for the entries in column (4), the entry "Nil” shall be substituted;
I. against S. No. 33A, for the entries in column (4), the entry "Nil" shall be substituted;
li. against S. No. 34, for the entries in column (4), the entry "Nil" shall be substituted;
lii. against S. No. 34A, for the entries in column (4), the entry "Nil" shall be substituted;
liii. against S. No. 35, for the entries in column (4), the entry “Nil” shall be substituted;
liv. against S. No. 35A, for the entries in column (4), the entry "Nil” shall be substituted;
lv. against S. No. 36, for the entries in column (4), the entry “Nil” shall be substituted;
lvi. against S. No. 36A, for the entries in column (4), the entry "Nil" shall be substituted;
lvii. against S. No. 36B, for the entries in column (4), the entry "Nil" shall be substituted;
lviii. against S. No. 36C, for the entries in column (4), the entry "Nil” shall be substituted;
lix. against S. No. 36D, for the entries in column (4), the entry "Nil" shall be substituted;
lx. against S. No. 36E, for the entries in column (4), the entry "Nil" shall be substituted;
lxi. against S. No. 37, for the entries in column (4), the entry "Nil" shall be substituted;
lxii. against S. No. 38, for the entries in column (4), the entry "Nil" shall be substituted.
2. This notification shall come into force on the 1st day of February, 2026.
[F. No. CBIC-190349/75/2025-TRU ]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No.1/2017-Compensation Cess (Rate), dated the 28th day of June, 2017, was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the
28th day of June, 2017, and was last amended vide notification No. 2/2025-Compensation Cess (Rate), dated the
17th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide
number G.S.R. 659(E), dated the 17th September, 2025.
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