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<h1>Section 8: Cess Levy Rules for Intra-State and Inter-State Supplies; Input Tax Credit Usage Specified</h1> The provisions of the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act, along with their respective rules, apply to the levy and collection of cess under section 8 for both intra-State and inter-State supplies of goods and services. These include rules on assessment, input tax credit, non-levy, short-levy, interest, appeals, offences, and penalties. The input tax credit for the cess can only be used to pay the cess on supplies as specified under section 8.