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Section4
The Goods and Services Tax (Compensation To States) Act, 2017

Section 4

In force Act 15 of 2017 As on 10 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 15 of 2017 Cited by 1 provision

This is a second copy of a Central Act. India Code files it on Madhya Pradesh's shelf as well as under Parliament, and the text is the same enactment. Read it at The Goods and Services Tax (Compensation to States) Act, 2017, which is the record this site keeps current.

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 4 of the Goods and Services Tax (Compensation To States) Act, 2017. For the purpose of calculating the compensation amount payable in any financial year during the transition period, the financial year ending 31st March, 2016, shall be taken as the base year.

For the purpose of calculating the compensation amount payable in any financial year during the transition period, the financial year ending 31st March, 2016, shall be taken as the base year.

Section 4, 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.

Referred to by 1

  1. s. 2

Questions about Section 4

How do I find court cases under Section 4 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 4, section 4 Goods and Services Tax (Compensation To States) Act, section 4 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 4 of the Goods and Services Tax (Compensation To States) Act, and has it changed?

1 other provision in this corpus refers 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.