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GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
Section
Section Title
PREAMBLE
1
Short title, extent and commencement
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2
Definitions
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3
Projected growth rate
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4
Base year
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5
Base year revenue
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6
Projected revenue for any year
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7
Calculation and release of compensation
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8
Levy and collection of cess
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9
Returns, payments and refunds
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10
Crediting proceeds of cess to Fund
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11
Other provisions relating to cess
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12
Power to make rules
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13
Laying of rules before Parliament
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14
Power to remove difficulties
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THE SCHEDULE
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