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LEVY AND COLLECTION OF GST COMPENSATION CESS

Section 8 - 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 Compensation Cess at such rate as may be notified, but not exceeding…. Per cent, on the value determined under section 15 of the CGST Act, 2016, and on such supplies of goods and services, including imports of goods and services, and those supplies on which tax is payable on .....

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