OTHER PROVISIONS RELATING TO CESS
Section 11
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]
11. OTHER PROVISIONS RELATING TO CESS
(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 of goods and services, as they apply in relation to the levy and collection of Central Goo
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