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CREDITING PROCEEDS OF CESS TO GST COMPENSATION FUND

Section 10 - Draft-Bills-Reports - GST - Compensation to the States for Loss of Revenue - Goods and Services Tax - Section 10 - 10. (1) The proceeds of the GST Compensation Cess leviable under section 8 shall be credited to a non-lapsable fund known as the GST Compensation Fund in the Public Account, and shall be utilized for purposes specified in section 8. (2) All amounts payable to the States under section 7 shall be paid from the Goods and Tax Compensation Fund. (3) Fifty percent of the amou .....

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