TMI BlogCESSX X X X Extracts X X X X X X X X Extracts X X X X ..... in section 9 of the CGST Tax Act , and such inter-State supplies of goods or services or both as provided for in section 5 of the IGST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices or both with reference to their value, for each such supply the value shall be determined under section 15 of the CGST Tax Act for all intra-State and inter-State supplies of goods or services or both: Provided further that the cess on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 , at the point when d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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