In exercise of the powers conferred by sub-section (2) of section 12 read with section 8 of the GST (Compensation to States) Act, 2017 (15 of 2017), the Central Government on the recommendations of the Council hereby makes the following rules,
Notification No. 1/2022 – Compensation Cess: Seeks to bring into force the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
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