Bare ActsThe Goods and Services Tax (Compensation To States)Act, 2017

Section 4

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For the purpose of calculating the compensation amount payable in any financial year during the transition period, the financial year ending 31st March, 2016, shall be taken as the base year.

Section 4 – The Goods and Services Tax (Compensation To States)Act, 2017 | DailyLaw.ai