The Goods and Services Tax (Compensation to States) Act, 2017
Central · 2017
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3Projected growth rate.
- S. 4Base year.
- S. 5Base year revenue.
- S. 6Projected revenue for any year.
- S. 7Calculation and release of compensation.
- S. 8Levy and collection of cess.
- S. 8APower not to recover cess not levied or short levied as a result of general practice.
- S. 9Returns, payments and refunds.
- S. 10Crediting proceeds of cess to Fund.
- S. 11Other provisions relating to cess.
- S. 12Power to make rules.
- S. 13Laying of rules before Parliament.
- S. 14Power to remove difficulties.