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        Clause 19 - Compensation to States for loss of revenue on account of introduction of goods and services tax.

        GST - The Constitution (One Hundred And Twenty Second Amendment) Bill, 2014 [As Intorduced]

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        Compensation to States for GST revenue loss may be provided by Parliament on GST Council recommendation for a limited period. Parliament may, by law and on the recommendation of the Goods and Services Tax Council, provide compensation to States for loss of revenue arising from implementation of the Goods and Services Tax for a period which may extend to five years.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Compensation to States for GST revenue loss may be provided by Parliament on GST Council recommendation for a limited period.

                                Parliament may, by law and on the recommendation of the Goods and Services Tax Council, provide compensation to States for loss of revenue arising from implementation of the Goods and Services Tax for a period which may extend to five years.


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