THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
[NO. 15 OF 2017]
[ Assented by the President of India on 12-4-2017. ]
An Act to provide for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax in pursuance of the provisions of the Constitution (One Hundred and First Amendment) Act,2016 .
Be it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—