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

Contents
Sections	Particulars
1.	Short title, extent and commencement
2.	Definitions
3.	Projected growth rate
4.	Base year
5.	Base year revenue
6.	Projected revenue for any year
7.	Calculation and release of compensation
8.	Levy and collection of cess
9.	Returns, payments and refunds
10.	Crediting proceeds of cess to Fund.
11.	Other provisions relating to cess
12.	Power to make rules
13.	Laying of rules before Parliament
14.	Power to remove difficulties
Schedule I	[See section 8 (2)]