Section 8
Section 8 of the Goods and Services Tax (Compensation To States) Act, 2017. There shall be levied a cess on such intra-State supplies of goods or services or both, as provided for in section 9 of the Central Goods and Services Tax Act, and such inter- State supplies of goods or services or both as provided for in section 5 of the Integrated Goods and Services Tax Act, and c
(1) There shall be levied a cess on such intra-State supplies of goods or services or both, as provided for in section 9 of the Central Goods and Services Tax Act, and such inter- State supplies of goods or services or both as provided for in section 5 of the Integrated Goods and Services Tax Act, and collected in such manner as may be prescribed, on the recommendations of the Council, for the purposes of providing compensation to the States for loss of revenue arising on account of implementation of the goods and services tax with effect from the date from which the provisions of the Central Goods and Services Tax Act is brought into force, for a period of five years or for such period as may be prescribed on the recommendations of the Council: Levy and collection of cess. [PART II- Provided that no such cess shall be leviable on supplies made by a taxable person who has decided to opt for composition levy under section 10 of the Central Goods and Services Tax Act.
(2) The cess shall be levied on such supplies of goods and services as are specified in column (2) of the Schedule, on the basis of value, quantity or on such basis at such rate not exceeding the rate set forth in the corresponding entry in column (4) of the Schedule, as the Central Government may, on the recommendations of the Council, by notification in the Official Gazette, specify:
Provided that where the cess is chargeable on any supply of goods or services or both with reference to their value, for each such supply the value shall be determined under section 15 of the Central Goods and Services Tax Act for all intra-State and inter-State supplies of goods or services or both:
Provided further that the cess on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975, at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962, on a value determined under the Customs Tariff Act, 1975.
Section 8, 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
- Central Goods and Services Tax Act s. 9 Levy and collection
- Central Goods and Services Tax Act s. 10 Composition levy
- Central Goods and Services Tax Act s. 15 Value of taxable supply
- Customs Tariff Act s. 3 Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
- Integrated Goods and Services Tax Act s. 5 Levy and collection
Questions about Section 8
How do I find court cases under Section 8 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 8, section 8 Goods and Services Tax (Compensation To States) Act, section 8 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 8 of the Goods and Services Tax (Compensation To States) Act, and has it changed?
Its own text turns on Central Goods and Services Tax Act 9 (Levy and collection), Central Goods and Services Tax Act 10 (Composition levy), Central Goods and Services Tax Act 15 (Value of taxable supply), Customs Tariff Act 3 (Levy of additional duty equal to excise duty, sales tax, local taxes and other charges), and on 1 further provision, so none of them can safely be read on its own. 6 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.