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

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

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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

8A -

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

14 -

Power to remove difficulties