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of <h1>GST Cess Rules: Section 8 Covers Levy, Collection, Input Credit, Offences, Penalties for Intra/Inter-State Supplies.</h1> The provisions of the Central Goods and Services Tax Act, 2016, and the Integrated Goods and Services Tax Act, 2016, along with their respective rules, apply to the levy and collection of the cess under section 8 for both intra-state and inter-state supplies. These provisions cover assessment, input tax credit, non-levy, short-levy, interest, appeals, offences, and penalties. Input tax credit for the GST Compensation Cess can only be used for payment of the same cess on goods and services as per section 8.
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