Professional Documents
Culture Documents
GST Compensation Cess
GST Compensation Cess
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GST Compensation Cess
1) Both a and b
2) Both c and d
15% pa
14% pa
10% pa
18% pa
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GST Compensation Cess
April 2025
March 2026.
June 2026
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GST Compensation Cess
The base year revenue for a State shall be the sum of the revenue
collected by the State and the local bodies during the base year, on
account of the taxes levied by the respective State or Union and net of
refunds but not include
Base year revenue shall include the amount of tax collected on sale of
services in which state?
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GST Compensation Cess
Base year revenue shall be calculated as per sub-sections (1), (2), (3) and
(4) on the basis of the figures of revenue collected and net of refunds
given in that year is to be audited by
a) Chartered accountant
b) C&AG
c) GST Commissioner
d) Finance minister
a) Projected growth rate over the base year revenue of that State..
b) Esitmated growth rate over the base year revenue of that State
c) Actual growth rate over the base year revenue of that State
If the base year revenue for 2015-16 for a concerned State, calculated as
per section 5 is one hundred rupees, then the projected revenue for
financial year 2018-19 shall be as follows—
Projected Revenue for 2018-19-100 (1+14/100)3
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GST Compensation Cess
6
GST Compensation Cess
GST Compensation
Goods
Cess
7
GST Compensation Cess
8
GST Compensation Cess
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GST Compensation Cess
Snuff 72%
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GST Compensation Cess
Lemonade 12%
Others 12%
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GST Compensation Cess
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GST Compensation Cess
entry at S. No 52B
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