The Goods and Services Tax (Compensation to States) Act, 2017
| Contents | |
| Sections | Particulars |
| 1. | Short title, extent and commencement |
| 2. | Definitions |
| 3. | Projected growth rate |
| 4. | Base year |
| 5. | Base year revenue |
| 6. | Projected revenue for any year |
| 7. | Calculation and release of compensation |
| 8. | Levy and collection of cess |
| 9. | Returns, payments and refunds |
| 10. | Crediting proceeds of cess to Fund. |
| 11. | Other provisions relating to cess |
| 12. | Power to make rules |
| 13. | Laying of rules before Parliament |
| 14. | Power to remove difficulties |
| Schedule I | [See section 8 (2)] |
