We have presented here the MODEL GST LAW made available by the GST Council Secretariat, November, 2016
Click to download the Model GST law
This pdf file contains the Model CGST / SGST Act and IGST Act.
GST (Compensation Law)
Goods and Services Tax (Compensation to the States for Loss of Revenue) Act
Section
Section Heading
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 GST Compensation Cess
9
Returns, Payments and Refunds
10
Crediting Proceeds of Cess to GST Compensation Fund
11
Other Provisions Relating to Cess