Rule-making power under GST compensation law covers cess, refunds, base year revenue conditions, and related compliance matters. The Central Government may, on the recommendation of the Council, make rules by notification in the Official Gazette for carrying out the provisions of the Goods and Services Tax (Compensation to States) Act, 2017. The rule-making power includes conditions for inclusion of State revenue in total base year revenue, inclusion of revenue not credited to the Consolidated Fund, refund of compensation by States, and the levy, collection, payment, return, and refund of cess. A residuary power covers any other matter required or permitted to be prescribed by rules.
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.
Rule-making power under GST compensation law covers cess, refunds, base year revenue conditions, and related compliance matters.
The Central Government may, on the recommendation of the Council, make rules by notification in the Official Gazette for carrying out the provisions of the Goods and Services Tax (Compensation to States) Act, 2017. The rule-making power includes conditions for inclusion of State revenue in total base year revenue, inclusion of revenue not credited to the Consolidated Fund, refund of compensation by States, and the levy, collection, payment, return, and refund of cess. A residuary power covers any other matter required or permitted to be prescribed by rules.
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