https://www.taxtmi.com/acts?id=24086 The Central Government may, on the recommendation of the Council, make rules by notification in the Official Gazette for carrying out the provisions of the Goods and Services Tax (Compensation to States) Act, 2017. The rule-making power includes conditions for inclusion of State revenue in total base year revenue, inclusion of revenue not credited to the Consolidated Fund, refund of compensation by States, and the levy, collection, payment, return, and refund of cess. A residuary power covers any other matter required or permitted to be prescribed by rules. en-us Mon, 27 Mar 2017 17:39:14 +0530 Mon, 22 Jun 2026 18:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24086 The Central Government may, on the recommendation of the Council, make rules by notification in the Official Gazette for carrying out the provisions of the Goods and Services Tax (Compensation to States) Act, 2017. The rule-making power includes conditions for inclusion of State revenue in total base year revenue, inclusion of revenue not credited to the Consolidated Fund, refund of compensation by States, and the levy, collection, payment, return, and refund of cess. A residuary power covers any other matter required or permitted to be prescribed by rules. Act-Rules GST Mon, 27 Mar 2017 17:39:14 +0530 https://www.taxtmi.com/acts?id=24086