Base year.
Section 4
GST
GST (COMPENSATION TO STATES)
Goods And Services Tax (Compensation To States) Act, 2017
Base year.
4. For the purpose of calculating the compensation amount p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Projected growth rate.
Section 3
GST
GST (COMPENSATION TO STATES)
Goods And Services Tax (Compensation To States) Act, 2017
Projected growth rate.
3. The projected nominal growth rat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Definitions.
Section 2
GST
GST (COMPENSATION TO STATES)
Goods And Services Tax (Compensation To States) Act, 2017
Definitions.
2. (1) In this Act, unless the context otherwise requires,-
(a) “central tax” means the central goods and services tax levied and collected under the Central Goods and Services Tax Act;
(b) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017;
(c) “cess” means the goods and services tax compensation cess levied under section 8;
(d) “compensation” means an amount, in the form of goods and services tax compensation, as determined under section 7;
(e) “Council” means the Goods and Services Tax Council constituted under the provisions of article 279A of the Const
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eriod as per section 3;
(l) “Schedule” means the Schedule appended to this Act;
(m) “State” means,
(i) for the purposes of sections 3, 4, 5, 6 and 7 the States as defined under the Central Goods and Services Tax Act; and
(ii) for the purposes of sections 8, 9, 10, 11, 12, 13 and 14 the States as defined under the Central Goods and Services Tax Act and the Union territories as defined under the Union Territories Goods and Services Tax Act;
(n) “State tax” means the State goods and services tax levied and collected under the respective State Goods and Services Tax Act;
(o) “State Goods and Services Tax Act” means the law to be made by the State Legislature for levy and collection of tax by the concerned State on supply of goods or ser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Short title, extent and commencement.
Section 1
GST
GST (COMPENSATION TO STATES)
Goods And Services Tax (Compensation To States) Act, 2017
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) BILL, 2017
No. 15 of 2017
Dated: 12th April 2017
An Act to provide for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax in pursuance of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016.
BE
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Liability of Court of Wards, etc.
Section 92
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
Liability of Court of Wards, etc.
92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person, whatever be his desi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
SCHEDULE 03
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
GST
SCHEDULES
SCHEDULE 03 of Central Goods And Services Tax Act, 2017
SCHEDULE III
[See Section 7]
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
1. Services by an employee to the employer in the course of or in relation to his employment.
2. Services by any court or Tribunal established under any law for the time being in force.
3. (a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities;
(b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or
(c) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local au
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tivity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured.
10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.]
Explanation 2[1].-For the purposes of paragraph 2, the term “court” includes District Court, High Court and Supreme Court.
3[Explanation 2.-F
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
02-2019. This amendment deemed to be inserted w.e.f. 01-07-2017 vide Finance Act, 2023 [w.e.f 01-10-2023] (subject to the conditions that, No refund shall be made of all the tax which has been collected)
4.
Substituted vide Section 4 of the Central Goods and Services Tax (Amendment) Act, 2023 w.e.f. 01-10-2023 before it was read as, “lottery, betting and gambling”
5.
Inserted vide Section 149 of the Finance (No. 2) Act, 2024 w.e.f. 01-11-2024
6.
Inserted vide Section 133 of the Finance Act, 2025 w.e.f. 01-07-2017 (Come into force as on w.e.f. 01-10-2025), No refund shall be made of all such tax which has been collected, but which would not have been so collected vide Section 134 of the Finance Act, 2025
7.
Inserted vide Section 133 of the Finance Act, 2025 w.e.f. 01-07-2017 (Come into force as on w.e.f. 01-10-2025), No refund shall be made of all such tax which has
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 93
Special provisions regarding liability to pay tax, interest or penalty in certain cases.
GST
LIABILITY TO PAY IN CERTAIN CASES
Section 93 of Central Goods And Services Tax Act, 2017
Special provisions regarding liability to pay tax, interest or penalty in certain cases.
93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a person, liable to pay tax, interest or penalty under this Act, dies, then
(a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and
(b) if the business
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ongst the various members or groups of members, then, each member or group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act up to the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition.
(3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then, every person who was a partner shall, jointly and severally, be liable to pay the tax, interest or penalty due from the firm under this Act up to the time of disso
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 94
Liability in other cases.
GST
LIABILITY TO PAY IN CERTAIN CASES
Section 94 of Central Goods And Services Tax Act, 2017
Liability in other cases.
94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business
(a) the tax, interest or penalty payable under this Act by such firm, association or family up to the date of such discontinuance may be determined as if no such discontinuance had taken place; and
(b) every person who, at the time of such discontinuance, was a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, jointly and severally, be liable for the p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
riod before its reconstitution.
(3) The provisions of sub-section (1) shall, so far as may be, apply where the taxable person, being a firm or association of persons is dissolved or where the taxable person, being a Hindu Undivided Family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as reference to dissolution or to partition.
Explanation.- For the purposes of this Chapter,
(i) a “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a firm;
(ii) “court” means the District Court, High Court or Supreme Court.
–
St
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
SCHEDULE 02
ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
GST
SCHEDULES
SCHEDULE 02 of Central Goods And Services Tax Act, 2017
SCHEDULE II
[See Section 7]
ACTIVITIES 1[OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
1. Transfer
(a) any transfer of the title in goods is a supply of goods;
(b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services;
(c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods.
2. Land and Building
(a) any lease, tenancy, easement, licence to occupy land is a supply of services;
(b) any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services.
3. Treatment or pr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
person, unless-
(i) the business is transferred as a going concern to another person; or
(ii) the business is carried on by a personal representative who is deemed to be a taxable person.
5. Supply of services
The following shall be treated as supply of services, namely:-
(a) renting of immovable property;
(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
Explanation.-For the purposes of this clause-
(1) the expression “competent authority” means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:-
(i) an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he following composite supplies shall be treated as a supply of services, namely:-
(a) works contract as defined in clause (119) of section 2; and
(b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration.
7. 3[****]
***********
NOTES:-
1.
Inserted vide Section 31 of the Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-07-2017
2.
Omitted vide Section 131 of the Finance Act, 2020 w.e.f. 01-07-2017 (Amendment came into force w.e.f. 01-01-2021) before it was read as, “whether or not for a consideration,”
2A.
Omitted vide Section 131 of the Finance Act, 2020 w.e.f. 01-07-2017 (Amendment came into force w.e.f. 01-01-2021) before it was read as, “whether or not for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Liability of guardians, trustees, etc.
Section 91
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
Liability of guardians, trustees, etc.
91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of such minor or other incapacitated person, the tax, interest or penalty shall be levied upon
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 90
Liability of partners of firm to pay tax.
GST
LIABILITY TO PAY IN CERTAIN CASES
Section 90 of Central Goods And Services Tax Act, 2017
Liability of partners of firm to pay tax.
90. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall, jointly and severally, be liable for such payment:
Provided that whe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 89
Liability of directors of private company.
GST
LIABILITY TO PAY IN CERTAIN CASES
Section 89 of Central Goods And Services Tax Act, 2017
Liability of directors of private company.
89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or penalty due from a private company in respect of any supply of goods or services or both for any period cannot be recovered, then, every person who was a director of the private comp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
SCHEDULE 01
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
GST
SCHEDULES
SCHEDULE 01 of Central Goods And Services Tax Act, 2017
SCHEDULE I
[See Section 7]
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Liability in case of company in liquidation.
Section 88
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
Liability in case of company in liquidation.
88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereafter in this section referred to as the “liquidator”), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner.
(2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives intimation of the appointment of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Liability in case of amalgamation or merger of companies.
Section 87
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
Liability in case of amalgamation or merger of companies.
87. (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to the date of the order and any two or more of such companies have supplied or received any goods or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Liability of agent and principal.
Section 86
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
Liability of agent and principal.
86. Where an agent suppli
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 174
Repeal and saving.
GST
MISCELLANEOUS
Section 174 of Central Goods And Services Tax Act, 2017
Repeal and saving.
174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts) are hereb
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
shall not continue as privilege if the said notification is rescinded on or after the appointed day; or
(d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Liability in case of transfer of business.
Section 85
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
Liability in case of transfer of business.
85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so transfe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 173
Amendment of Act 32 of 1994.
GST
MISCELLANEOUS
Section 173 of Central Goods And Services Tax Act, 2017
Amendment of Act 32 of 1994.
173. Save as otherwise provided in this
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 84
Continuation and validation of certain recovery proceedings.
GST
DEMANDS AND RECOVERY
Section 84 of Central Goods And Services Tax Act, 2017
Continuation and validation of certain recovery proceedings.
84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as “Government dues”), is served upon any taxable person or any other person and any appeal or revision application is filed or any other proceedings is initiated in respect of such Government dues, then
(a) where such Government dues are enhanced in such appeal, revision or other proceedings, the Commissioner shall serve upon the taxable person or any other pe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 172
Removal of difficulties.
GST
MISCELLANEOUS
Section 172 of Central Goods And Services Tax Act, 2017
Removal of difficulties.
172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 83
Provisional attachment to protect revenue in certain cases.
GST
DEMANDS AND RECOVERY
Section 83 of Central Goods And Services Tax Act, 2017
Provisional attachment to protect revenue in certain cases.
83. 1[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.]
(2) Every such provisional attachment shall cease to have effect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 82
Tax to be first charge on property.
GST
DEMANDS AND RECOVERY
Section 82 of Central Goods And Services Tax Act, 2017
Tax to be first charge on property.
82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Governmen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 171
Anti-profiteering measure.
GST
MISCELLANEOUS
Section 171 of Central Goods And Services Tax Act, 2017
Anti-profiteering measure.
171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.
(2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplie
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he goods or services or both supplied by him.]
4[Explanation 2.- For the purposes of this section, the expression “Authority” shall include the “Appellate Tribunal”.]
(3) The Authority referred to in sub-section (2) shall exercise such powers and discharge such functions as may be prescribed.
1[(3A) Where the Authority referred to in sub-section (2), after holding examination as required under the said sub-section comes to the conclusion that any registered person has profiteered under sub-section (1), such person shall be liable to pay penalty equivalent to ten per cent. of the amount so profiteered:
Provided that no penalty shall be leviable if the profiteered amount is deposited within thirty days of the date of passing of the o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Section 81
Transfer of property to be void in certain cases.
GST
DEMANDS AND RECOVERY
Section 81 of Central Goods And Services Tax Act, 2017
Transfer of property to be void in certain cases.
81. Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in favour of any other person with the inte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
