IGST, UTGST and Compensation Cess Source Review Register | Finin2min

IGST, UTGST and Compensation Cess Source Review Register

The three allied Acts that, together with the CGST Act and each State's/UT's own SGST or UTGST Act, complete India's GST framework.

Publication	Status / scope
Integrated Goods and Services Tax Act, 2017	Current - levies IGST on inter-State supply and imports; sets place-of-supply rules
Union Territory Goods and Services Tax Act, 2017	Current - applies only to the 5 UTs without a legislature (Chandigarh, Lakshadweep, Dadra & Nagar Haveli and Daman & Diu, Andaman & Nicobar Islands, Ladakh)
GST (Compensation to States) Act, 2017	Current, transition in progress - the 5-year compensation guarantee ended June 2022; the cess mechanism itself has been substantially wound down/replaced since February 2026

Allied indirect-tax laws

GST work may require customs, compensation cess, health-security cess, legacy excise or service-tax transition, anti-profiteering, trade-remedy and sector-specific provisions. Each allied law has its own charging event, valuation, procedure and appeal route. Use this library to identify interfaces, then verify the controlling Act, subordinate legislation and effective date. Do not assume that a GST registration, invoice or portal treatment settles a liability arising under another statute.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Official starting point: www.gstcouncil.gov.in