The Goods and Services Tax (Compensation to States) Act
An Act to provide for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax in pursuance of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016.2017
List of Chapters & Sections
All sections
1Short title, extent and commencement2Definitions3Projected growth rate4Base year5Base year revenue6Projected revenue for any year7Calculation and release of compensation8Levy and collection of cess9Returns, payments and refunds10Crediting proceeds of cess to Fund11Other provisions relating to cess12Power to make rules13Laying of rules before Parliament14Power to remove difficulties