BASE YEAR
Section 4
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]
4. BASE YEAR
\n For the purpose of calculating the compensation amount payable in any financial year during the transition period, the financial year ending 31st March 2016 will be taken as the base year.
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