Compensation Cess Levy — 2017 to 31 March 2026

Topic in 2 Minutes

Section 8 and the Period of Levy and Collection of Cess Rules, 2022. Use date- and product-specific rate notifications; do not assume the levy continued after the statutory rule period.

Practical control

• Identify the exact historical period/product.
• Open the controlling rate/procedural notification for that date.
• Keep cess ledgers/refunds separate from ordinary GST credit.
• For post-February-2026 sin goods, test the replacement/current levies separately.