https://www.taxtmi.com/acts?id=24082 A cess is levied on specified intra-State and inter-State supplies of goods or services or both for the purpose of providing compensation to States for loss of revenue arising from implementation of GST, and is collected in the manner prescribed on the recommendation of the Council. The cess applies from the commencement of the Central Goods and Services Tax regime for a period of five years or such other period as may be prescribed, but no cess is leviable on supplies made by a taxable person who has opted for the composition levy. The cess is chargeable only on the supplies specified in the Schedule, at notified rates and, for imports into India, under the Customs Tariff framework. en-us Mon, 27 Mar 2017 17:37:08 +0530 Mon, 22 Jun 2026 17:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24082 A cess is levied on specified intra-State and inter-State supplies of goods or services or both for the purpose of providing compensation to States for loss of revenue arising from implementation of GST, and is collected in the manner prescribed on the recommendation of the Council. The cess applies from the commencement of the Central Goods and Services Tax regime for a period of five years or such other period as may be prescribed, but no cess is leviable on supplies made by a taxable person who has opted for the composition levy. The cess is chargeable only on the supplies specified in the Schedule, at notified rates and, for imports into India, under the Customs Tariff framework. Act-Rules GST Mon, 27 Mar 2017 17:37:08 +0530 https://www.taxtmi.com/acts?id=24082