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.