GST Compensation Cess Act


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THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
15 OF 2017

[12th April, 2017]

Section 1 – Short title, extent and commencement

Section 2 – Definitions

Section 3 – Projected growth rate

Section 4 – Base year

Section 5 – Base year revenue

Section 6 – Projected revenue for any year

Section 7 – Calculation and release of compensation

Section 8 – Levy and collection of cess

THE SCHEDULE [Section 8 (2)]

Section 9 – Returns, payments and refunds

Section 10 – Crediting proceeds of cess to fund

Section 11 – Other provisions relating to cess

Section 12 – Power to make rules

Section 13 – Laying of rules before Parliament

Section 14 – Power to remove difficulties