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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


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.
THE SCHEDULE
8A. Notwithstanding anything contained in this Act

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