Section 11. Other provisions relating to cess

{
    "act_title": "THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017",
    "act_slug": "the-goods-and-services-tax-compensation-to-states-act-2017",
    "section_label": "Section",
    "section": {
        "number": "11",
        "title": "Section 11. Other provisions relating to cess",
        "chapter": null,
        "content": "11. Other provisions relating to cess.(1) The provisions of the Central Goods and Services Tax Act, and the rules made thereunder, 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 thereunder.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 640
    },
    "prev_section": "10",
    "next_section": "11"
}