Section 14
Section 14 of the Goods and Services Tax (Compensation To States) Act, 2017. 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
(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
Section 14, The Goods and Services Tax (Compensation To States) Act, 2017 (Act 15 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 2
Questions about Section 14
How do I find court cases under Section 14 of the Goods and Services Tax (Compensation To States) Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goods and Services Tax (Compensation To States) Act 14, section 14 Goods and Services Tax (Compensation To States) Act, section 14 of the Goods and Services Tax (Compensation To States) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 14 of the Goods and Services Tax (Compensation To States) Act, and has it changed?
Its own text turns on section 8, so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Goods and Services Tax (Compensation To States) Act enacted?
Goods and Services Tax (Compensation To States) Act was enacted in 2017 as Act 15 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/e97cb548-a951-4f19-ad2d-568fdedd7a2c.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/39a41129-f024-41a3-a9cc-7528e3b09807/content). This page is not a substitute for legal advice.