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Rule 2 of the Compensation Cess Rules, 2017

From the IndiaAuditLens Law Library

GST›Compensation Cess Rules, 2017

At a glance

Bars, duties and time limits

  • 2(1)(b)Rules 3 to 7 are omitted from the rules applied to compensation cess.
  • 2(1)(c)Rules 117 to 120 are omitted from the rules applied to compensation cess.

Procedure, powers and definitions

  • 2(1)The Central Goods and Services Tax Rules, 2017 apply mutatis mutandis, subject to the express modifications.
  • 2(1)(a)(i)In rule 1, “Central Goods and Services Tax Rules, 2017” is replaced by “Goods and Services Tax Compensation Cess Rules, 2017”.

Rule 2 applies the Central Goods and Services Tax Rules, 2017 to compensation cess with necessary adaptations and the express modifications stated here. Those modifications replace the title in rule 1 and omit the specified rule ranges. The law does not settle which further adaptations “mutatis mutandis” permits while preserving those express modifications and exclusions.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 2, verbatim (show)

Rule 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 7shall be omitted;

(c) rules 117 to 120 shall be omitted.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Express short-title substitution 2(1)(a)(i)

Questions to answer on the file2 questions
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Express omission of rules 3 to 7 2(1)(b)

Questions to answer on the file2 questions
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Express omission of rules 117 to 120 2(1)(c)

Questions to answer on the file2 questions
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Unspecified corresponding adaptations 2(1)

Questions to answer on the file2 questions
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Provisions connected to Rule 2
ProvisionConnectionWords that tie them
Rule 1 of the CGST Rules, 2017this provision requires Rule 1 of the CGST Rules, 2017in rule 1
Section 11 of the GST (Compensation to States) Act, 2017this provision prescribed by Section 11 of the GST (Compensation to States) Act, 2017Statutory application bridge named in the enacting instrument; Section 11 of the GST (Compensation to States) Act, 2017 now compiled as draft; no automatic execution chain

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

Unsettled questions

The words of Rule 2 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Which necessary adaptations of the identified imported CGST rule are permitted by mutatis mutandis for the selected UTGST or compensation-cess matter, preserving every express modification and exclusion?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 2. Adaptation of Central Goods and Services Tax Rules, 2017". Goods and Services Tax Compensation Cess Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links