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<h1>Goods and Services Tax compensation framework clarifies definitions of cess, compensation, input tax and transition mechanisms.</h1> Definitions establish key terms for the GST compensation regime: cess as the levy, compensation as the amount determined, the Fund as the Compensation Fund, and input tax to include cess on supplies and imports (including reverse charge). It defines a taxable supply, sets a transition date and a transition period, and clarifies that meanings from the Central and Integrated GST Acts apply where not otherwise defined.
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