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<h1>New Section 8A in GST Act Allows Government to Waive Unlevied Cess Due to Common Practices from Nov 2024</h1> In the Goods and Services Tax (Compensation to States) Act, 2017, a new section 8A is introduced, allowing the government to refrain from recovering cess that was not levied or was short-levied due to a generally prevalent practice. If the government is satisfied that such a practice existed, it may, upon the Council's recommendation, issue a notification in the Official Gazette to exempt the cess or excess cess from being paid. This provision is effective from November 1, 2024, as per the relevant notification.