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Notification No. & Date of Issue English हिन्दी Subject; 02/2018-Compensation Cess (Rate), dt. 26-07-2018: View : देखें : Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 GST cess is a compensation cess levied on certain goods or services to provide compensation to states for loss of revenue due to the GST implementation and other reasons. CESS in GST is levied under section 8 of The Goods and Services Tax Act, 2017(updated in 2019).
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Fair value refers to the actual value of an asset - a product, stock, or security Fair value is applicable to a product that is sold or traded in the market where it Fair Market Value (FMV) According to the rules, FMV is taken as the 'highest price ' of that asset on any recognised stock exchange on January 31, 2018.
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