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GST compensation to states: five-year regime funded by a cess, with projected revenue growth at 14% and quarterly reconciliation. Provides a five-year compensation regime where States' compensation equals the difference between projected revenue (base year revenue grown at 14% per annum from FY 2015-16) and actual revenue from State GST and apportioned IGST, funded by a notified GST Compensation Cess credited to a non-lapsable GST Compensation Fund with provisional quarterly releases, final annual reconciliation on CAG audit, and specified exclusions and distribution rules for unutilized balances.