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LEVY AND COLLECTION OF GST COMPENSATION CESS

Section 8 - Draft-Bills-Reports - GST - Compensation to the States for Loss of Revenue - Goods and Services Tax - Section 8 - 8. There shall be levied and collected in accordance with the provisions of this Act, a cess to be called the GST Compensati .....

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hich tax is payable on reverse charge basis under section 7(3) of the CGST Act, which may be prescribed on the recommendations of the Council, for the purposes of providing compensation to the States for loss of revenue arising on account of implemen .....

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