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    <title>CBIC terms GST revenue comparison using compensation cess &#039;misleading&#039;</title>
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    <description>GST revenue growth must be calculated on a comparable tax base using the same levies for both periods. CBIC treats year-on-year growth based on Central GST, State GST and Integrated GST as the appropriate comparison and considers the inclusion of compensation cess from a different levy structure misleading. Compensation cess was discontinued except for tobacco and related products from 22 September 2025, with the remaining tobacco-related cess removed from 1 February 2026. Revenue tables separately display cess, while growth calculations use the corresponding GST tax base.</description>
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