The Goods and Services Tax (Compensation to States) Act, 2017

INTRODUCTION

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NO. 15 OF 2017 DATED 12.04.2017

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

Sec-8 -
THE SCHEDULE
1 -
Short title, extent and commencement.
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Definitions.
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Projected growth rate.
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Base Year.
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Base Year Revenue.
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Projected Revenue for any year.
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Calculation and release of compensation.
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Levy and Collection of Cess.
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Power not to recover cess not levied or short levied as a result of general practice
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Returns, payments and refunds.
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Crediting proceeds of Cess to Fund.
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Other provisions relating to Cess.
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Power to Make Rules.
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Laying of Rules before Parliament.
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Power to remove difficulties.