Section 8. Levy and collection of 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": "8",
        "title": "Section 8. Levy and collection of cess",
        "chapter": null,
        "content": "8. Levy and collection of cess.(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.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 540
    },
    "prev_section": "7",
    "next_section": "8"
}