Notifies the list of Acts of Central Government and State Governments under which specified taxes are being subsumed into the Goods and Services Tax. - 01/2018 - Compensation CESS
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
GST tax subsumption: Central and State statutes identified for inclusion under the GST compensation framework and base year revenue mapping. Notification under section 5(4) of the Goods and Services Tax (Compensation to States) Act, 2017, specifying Central and State Acts whose specified taxes are subsumed into GST. It lists two Central Acts and, for each State/UT, identifies categories (VAT, luxury/entertainment taxes, entry tax/octroi/local body taxes, advertisement taxes, and cesses/surcharges) and the precise State statutes corresponding to those categories, and designates certifying authorities where Accountant General data are unavailable.
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 tax subsumption: Central and State statutes identified for inclusion under the GST compensation framework and base year revenue mapping.
Notification under section 5(4) of the Goods and Services Tax (Compensation to States) Act, 2017, specifying Central and State Acts whose specified taxes are subsumed into GST. It lists two Central Acts and, for each State/UT, identifies categories (VAT, luxury/entertainment taxes, entry tax/octroi/local body taxes, advertisement taxes, and cesses/surcharges) and the precise State statutes corresponding to those categories, and designates certifying authorities where Accountant General data are unavailable.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.