Power to make rules
Cess Act s.12, GST (Compensation to States) Act
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The Central Government makes the rules under this Act on the Council’s recommendation.
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The exact words of the law
1,259 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-
(a) the conditions which were included in the total base year revenue of the States, referred to in sub-clause
(g) of clause
(4) of article 279A of the Constitution, under sub-section
(3) of section 5 ;
(b) the conditions subject to which any part of revenues not credited in the Consolidated Fund of the respective State shall be included in the total base year revenue of the State, under sub-section
(6) of section5 ;
(c) the manner of refund of compensation by the States to the Central Government under sub-section
(6) of section 7 ;
(d) the manner of levy and collection of cess and the period of its imposition under sub-section
(1) of section 8 ;
(e) the manner and forms for payment of cess , furnishing of returns and refund of cess under sub-section
(1) of section 9 ; and
(f) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules.
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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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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