Rule 1 - Short title and commencement - Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022.

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 1/2022 Compensation Cess New Delhi, the 24th June, 2022 G.S.R. 468(E) .-In exercise of the powers conferred by sub-section (2) of section 12 read with section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) , the Central Government on the recommendations of the Council hereby makes the following rules, namely:- Short title and commencement.- 1. (1) These rules may be called the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022. (2) They shall come into force with effect from the 1st day of July, 2022.