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


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