GST compensation to states creates a central framework for reimbursing state revenue shortfalls after GST implementation by notification. Establishes a statutory scheme titled the Goods and Services Tax (Compensation to States) Act, 2017 to provide compensation to States for revenue loss from GST implementation; extends to the whole of India; and vests commencement power in the Central Government to notify the Act into force, with commencement effected from 1 July 2017 by Central Government notification.
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.
GST compensation to states creates a central framework for reimbursing state revenue shortfalls after GST implementation by notification.
Establishes a statutory scheme titled the Goods and Services Tax (Compensation to States) Act, 2017 to provide compensation to States for revenue loss from GST implementation; extends to the whole of India; and vests commencement power in the Central Government to notify the Act into force, with commencement effected from 1 July 2017 by Central Government notification.
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