The Sections as initially enacted is presented. Subsequent amendments is not incorporated in the respective sections.
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CGST Act 2017 as amended up to 28-09-2022
IGST Act 2017 as amended up to 01-10-2020
SGST Act 2017,
UTGST Act 2017,
GST (Compensation to States) Act, 2017
CGST (Extension to Jammu & Kashmir) Act, 2017
IGST (Extension to Jammu & Kashmir) Act, 2017
Finance Act - Amendment Act
GST (Compensation to States) ACT
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
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 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
