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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