GST Compensation Cess: CGST and IGST procedures apply to its levy and collection; ITC use limited to cess payment. The Central Goods and Services Tax provisions apply mutatis mutandis to levy and collection of GST Compensation Cess on intra state supplies and the Integrated Goods and Services Tax provisions apply to its levy on inter state supplies, including assessment, input tax credit rules (subject to limitation), non levy, short levy, interest, appeals, offences and penalties; input tax credit for the compensation cess may be utilised only for payment of that cess.