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The Goods and Services Tax (Compensation to States) Act, 2017
The Goods and Services Tax (Compensation to States) Act, 2017
Table of Contents
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.
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.
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