# The Goods and Services Tax (Compensation To States) Act, 2017, Section 14

- Act: The Goods and Services Tax (Compensation To States) Act, 2017 (Act 15 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/goods-services-tax-compensation-states-act-2017-madhya-pradesh/section/14/

## Text

(1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, on the recommendations of the Council, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulty: Other provisions relating to cess. Power to make rules. Laying of rules before Parliament. Power to remove difficulties. Provided that no order shall be made under this section after the expiry of three years from the commencement of this Act. (2) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament. n the lota THE GAZETTE OF INDIAEXTRAORDINARY [PART II-SEC. 1] THE SCHEDULE [See section 8 (2)] 1. In this Schedule, reference to a "tariff item", "heading", "sub-heading" and "Chapter", wherever they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). 2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule. S. No. Description of supply of goods or services Tariff item, heading, sub-heading, Chapter, goods and services tax or supply of goods or compansation cess may be collected services, as the case may be 1. Pan Masala. 2106 90 20 One hundred and thirty-five per cent. ad valorem. 2. Tobacco and manufactured tobacco substitutes, including tobacco products. IndiaC Four thousand one hundred and seventy rupees per thousand sticks or two hundred and ninety per cent. ad valorem or a combination thereof, but not exceeding four thousand one hundred and seventy rupees per thousand sticks plus two hundred and ninety per cent. ad valorem. 3. Coal, briquettes, ovoids and similar solid fuels manufactured from coal, lignite, whether or not agglomerated, excluding jet, peat (including peat litter), whether or not agglomerated. 2701, 2702 or 2703 Four hundred rupees per tonne. 4. Aerated waters. 2202 10 10 8703 Fifteen per cent. ad valorem. Fifteen per cent. ad valorem. 5. Motor cars and other motor vehicles principally designed for the transport of persons (other than motor vehicles for the transport of ten or more persons, including the driver), including station wagons and racing cars. 6. Any other supplies. Fifteen per cent. ad valorem. DR. G. NARAYANA RAJU, Secretary to the Govt. of India. UPLOADED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI-110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054. GMGIPMRND-506GI-12-04-2017. MANOJ Digitally signed KUMAR KUMAR Date: 2017.04.13 04:20:11 +05'30' The maximum rate at which

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