Compensation Cess

Index Subject Date View Download
OFFICIAL GAZETTE THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 (No. 15 of 2017) --- View
Section 1 Short title, extent and commencement --- View
Section 2 Definitions --- View
Section 3 Projected growth rate --- View
Section 4 Base year --- View
Section 5 Base year revenue --- View
Section 6 Projected revenue for any year --- View
Section 7 Calculation and release of compensation --- View
Section 8 Levy and collection of cess --- View
Section 8A Power not to recover cess not levied or short levied as a result of general practice --- View
Section 9 Returns, payments and refunds --- View
Section 10 Crediting proceeds of cess to Fund --- View
Section 11 Other provisions relating to cess --- View
Section 12 Power to make rules --- View
Section 13 Laying of rules before Parliament --- View
Section 14 Power to remove difficulties --- View
Schedule The Schedule --- View