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OTHER PROVISIONS RELATING TO CESS

Section 11 - GST - Compensation to the States for Loss of Revenue - Goods and Services Tax - Section 11 - 11. (1) The provisions of the Central Goods and Tax Act, 2016, and the rules made thereafter, including those relating to assessment, input tax credit (subject to sub-section (3)), non-levy, short-levy, interest, appeals, offences and penalties, shall, as far as may be, apply mutatis mutandis in relation to the levy and collection of the cess leviable under section 8 on the intrastate supply .....

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