Section List

Act Number: 15

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

Year: 2017

Enactment Date: 2017-04-12

Long Title: 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.

Ministry: Ministry of Finance

Department: Department of Revenue

Section NumberTitleActions
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.
Scroll to Top