Section 11 GST Compensation to States Act 2017 – Other provisions relating to cess

By | June 16, 2017
(Last Updated On: July 21, 2017)

Section 11 GST Compensation to States Act 2017

[ Section 11 GST Compensation to States Act 2017 notified w.e.f 01.07.2017 vide Notification No. 1/2017 – Goods and Services Tax Compensation Dated 28th June, 2017 ]

[ Goods And Services Tax (Compensation To States) Act, 2017 . This Act has been assented by the President of India on 12-4-2017. This is 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. ]

Other provisions relating to cess.

11. (1) The provisions of the Central Goods and Services Tax Act, and the rules [ Note-1 , 2]  made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, as far as may be, mutatis mutandis, apply, in relation to the levy and collection of the cess leviable under section 8 on the intra-State supply of goods and services, as they apply in relation to the levy and collection of central tax on such intra-State supplies under the said Act or the rules made thereunder.

(2) The provisions of the Integrated Goods and Services Tax Act, and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, mutatis mutandis, apply in relation to the levy and collection of the cess leviable under section 8 on the inter-State supply of goods and services, as they apply in relation to the levy and collection of integrated tax on such inter State supplies under the said Act or the rules made thereunder:

Provided that the input tax credit in respect of cess on supply of goods and services leviable under section 8, shall be utilised only towards payment of said cess on supply of goods and services leviable under the said section.


Note 

  1. GST Compensation Cess Rules 2017 Notified via Notification No. 2/2017–Compensation Cess Dated 1st July, 2017
  2. No GST compensation cess under reverse charge on intra state supplies of second hand goods vide Notification No 04/2017 Compensation Cess (Rate)  Dated 20th July, 2017

Read All Sections of Goods And Services Tax (Compensation To States) Act, 2017 .

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