Power to waive recovery of GST compensation cess where general practice caused non levy or short levy, subject to notification.

The amendment empowers the Government, on Council recommendation and by Gazette notification, to direct that whole cess or the excess cess that would have been payable but for a generally prevalent practice of non levy or short levy need not be recovered where the Government is satisfied that such a practice existed or exists and that the supplies were liable to cess or to a higher cess than was being levied under that practice.

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