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    <description>Provides a five-year compensation regime where States&#039; 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.</description>
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