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

Reviewed 2026-07-19Robots: index,followOfficial law prevails

Repository scope

Goods and Services Tax (Compensation to States) Act, 2017 provision architecture, source controls, interpretation, examples, Q&A and subordinate-law bridges.

Provision index

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

Publication boundary

The landing page is indexable. Provision pages remain noindex until exact current text and amendment lineage are certified.