Section 8A • THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
Section 8A. Power not to recover cess not levied or short levied as a result of general practice
8A. Power not to recover cess not levied or short levied as a result of general practice. Where the Central Government is satisfied that a practice was, or is, generally prevalent regarding levy of cess (including non-levy thereof) on any supply of goods or services or both, and that such cess was, or is, being short-levied or not levied, in accordance with such practice, the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the cess payable on such supplies, or, as the case may be, the cess in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the cess was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice.
{
"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": "8A",
"title": "Section 8A. Power not to recover cess not levied or short levied as a result of general practice",
"chapter": null,
"content": "8A. Power not to recover cess not levied or short levied as a result of general practice. Where the Central Government is satisfied that a practice was, or is, generally prevalent regarding levy of cess (including non-levy thereof) on any supply of goods or services or both, and that such cess was, or is, being short-levied or not levied, in accordance with such practice, the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the cess payable on such supplies, or, as the case may be, the cess in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the cess was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice.",
"footnote": "",
"is_definition": false,
"sort_order": 570
},
"prev_section": "8",
"next_section": "9"
}
