GST compensation cess rules adapt central GST procedures with selective substitutions and omissions in the rule framework. The Goods and Services Tax Compensation Cess Rules, 2017 adapt the Central Goods and Services Tax Rules, 2017 to apply mutatis mutandis, subject to specified modifications. Rule 1 is amended by substituting the reference to the Central Goods and Services Tax Rules, 2017 with the Goods and Services Tax Compensation Cess Rules, 2017. Rules 3 to 7 and rules 117 to 120 of the Central Goods and Services Tax Rules, 2017 are omitted from application.
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 cess rules adapt central GST procedures with selective substitutions and omissions in the rule framework.
The Goods and Services Tax Compensation Cess Rules, 2017 adapt the Central Goods and Services Tax Rules, 2017 to apply mutatis mutandis, subject to specified modifications. Rule 1 is amended by substituting the reference to the Central Goods and Services Tax Rules, 2017 with the Goods and Services Tax Compensation Cess Rules, 2017. Rules 3 to 7 and rules 117 to 120 of the Central Goods and Services Tax Rules, 2017 are omitted from application.
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