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        GST

        Rule 1 - Short title and commencement

        Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022.

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        GST cess rules notification sets the short title and commencement date for the levy and collection framework. The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 are framed under the Goods and Services Tax (Compensation to States) Act, 2017 and prescribe the short title and commencement of the rules. The rules are notified as Notification No. 1/2022-Compensation Cess and come into force on 1 July 2022.
                        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 cess rules notification sets the short title and commencement date for the levy and collection framework.

                              The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 are framed under the Goods and Services Tax (Compensation to States) Act, 2017 and prescribe the short title and commencement of the rules. The rules are notified as Notification No. 1/2022-Compensation Cess and come into force on 1 July 2022.


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