UTGST & Compensation Cess

Other provisions relating to cess

Cess Act s.11, GST (Compensation to States) Act

Chapter active Text as on 2026-09-05 Source CBIC

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The CGST Act and rules – assessment, input tax credit, short levy, interest, appeals, offences and penalties – apply to the cess as far as may be, so there is no separate procedure for cess disputes.

What this means in practice

The parts that actually decide cases — the things a practitioner checks first.

The CGST machinery applies to the cess, so demands, appeals, interest and penalties on cess follow the same sections – there is no separate cess procedure.

The exact words of the law

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Reproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.

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Section 11. Other provisions relating to cess . (1)The provisions of the Central Goods and Services Tax Act, and the rules made there under, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, as far as may be, mutatis mutandis, apply, in relation to the levy and collection of the cess leviable under section 8 on the intra-State supply of goods and services, as they apply in relation to the levy and collection of central tax on such intra-State supplies under the said Act or the rules made there under. (2)The provisions of the Integrated Goods and Services Tax Act, and the rules made there under, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, mutatis mutandis, apply in relation to the levy and collection of the cess leviable under section 8 on the inter-State supply of goods and services, as they apply in relation to the levy and collection of integrated tax on such inter-State supplies under the said Act or the rules made there under: Provided that the input tax credit in respect of cess on supply of goods and services leviable under section 8 , shall be utilised only towards payment of said cess on supply of goods and services leviable under the said section.

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Section 8

Where this comes from

Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

cess section 11other provisions relating to cess

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