GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
Section 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.
(2) The provisions of the Integrated 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, mutatis
mutandis, apply in relation to the levy and collection of the cess leviable
under section 8 on the inter-State supply of goods and services, as they apply
in relation to the levy and collection of integrated tax on such inter-State
supplies under the said Act or the rules made thereunder:
Provided that the input tax credit in respect of cess on supply of goods and
services leviable under section 8, shall be utilised only towards payment of
said cess on supply of goods and services leviable under the said section.