Goods and Services Tax (Compensation to States) Act, 2017

Act in 2 Minutes

• Complete local repository: 16 section/schedule pages.
• Every page now carries current-law status, official statutory text/source control, practical cases, decision path, evidence and Q&A.
• Effective dates are separated from enactment dates; historical/transitional provisions are labelled rather than silently treated as current transactions.

Current position after the cess period

The compensation framework remains essential for historical liabilities, ITC/refund disputes and audit. The Period of Levy and Collection of Cess Rules, 2022 specified levy up to 31 March 2026; specified tobacco/pan-masala compensation cess was withdrawn from 1 February 2026 as the new GST/central-excise/HSNS structure began.

Complete provision map

1. 1 — Short title, extent and commencement
2. 2 — Definitions
3. 3 — Projected growth rate
4. 4 — Base year
5. 5 — Base year revenue
6. 6 — Projected revenue for any year
7. 7 — Calculation and release of compensation
8. 8 — Levy and collection of cess
9. 8A — Power not to recover cess not levied or short levied as a result of general practice
10. 9 — Returns, payments and refunds
11. 10 — Crediting proceeds of cess to Fund
12. 11 — Other provisions relating to cess
13. 12 — Power to make rules
14. 13 — Laying of rules before Parliament
15. 14 — Power to remove difficulties

How to use this Act

• Start from the transaction/problem, not only the section number.
• Open the section, then follow its Rule/Form/notification and cross-Act links.
• Use the effective-date box before applying the result to an old period.
• For disputes, check the judicial hierarchy and evidence before acting.

Official source control

• India Code / official Act record
• Official consolidated/Gazette Act text — source cut-off noted as 27 June 2025
• India Code notifications/circulars register