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of <h1>New Section 8A Allows Government to Waive Uncollected GST Cess Due to Common Practices</h1> Clause 153 of the Bill proposes the addition of section 8A to the Goods and Services Tax (Compensation to States) Act, 2017. This section empowers the government to refrain from recovering cess that was not levied or was short-levied due to a generally prevalent practice. If the government, upon the Council's recommendation, determines that the non-levy or short levy of cess on certain supplies was due to such a practice, it may issue a notification in the Official Gazette stating that the cess will not be required to be paid for those supplies.
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