LEVY AND COLLECTION OF GST COMPENSATION CESS
Section 8
Bill
GST – Compensation to the States for Loss of Revenue
Draft – Goods and Services Tax (Compensation to the States for Loss of Revenue) Act, 2016 – [November 2016]
8. LEVY AND COLLECTION OF GST COMPENSATION CESS
There shall be levied and collected in accordance with the provisions of this Act, a cess to be called the GST Compensation Cess at such rate as may be notified, but not exceeding…. Per cent, on the value
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