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

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Section No. Particulars
1   Short title, extent and commencement
2   Definitions
3   Projected growth rate
4   Base year
5   Base year revenue
6   Projected revenue for any year
7   Calculation and release of compensation
8   Levy and collection of cess
9   Returns, payments and refunds
10   Crediting proceeds of cess to Fund
11   Other provisions relating to cess
12   Power to make rules
13   Laying of rules before Parliament
14   Power to remove difficulties
Schedule   Schedule
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