https://www.taxtmi.com/acts?id=24085 The levy and collection of cess under the Goods and Services Tax (Compensation to States) Act follow the corresponding provisions of the Central Goods and Services Tax Act for intra-State supplies and the Integrated Goods and Services Tax Act for inter-State supplies, including rules on assessment, input tax credit, interest, appeals, offences, and penalties. Input tax credit of cess may be utilised only for payment of the same cess, making the credit mechanism self-contained. en-us Mon, 27 Mar 2017 17:38:48 +0530 Mon, 22 Jun 2026 18:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24085 The levy and collection of cess under the Goods and Services Tax (Compensation to States) Act follow the corresponding provisions of the Central Goods and Services Tax Act for intra-State supplies and the Integrated Goods and Services Tax Act for inter-State supplies, including rules on assessment, input tax credit, interest, appeals, offences, and penalties. Input tax credit of cess may be utilised only for payment of the same cess, making the credit mechanism self-contained. Act-Rules GST Mon, 27 Mar 2017 17:38:48 +0530 https://www.taxtmi.com/acts?id=24085