Compensation cess and Composition Scheme Rules

How to differentiate Composition Scheme Rules with Compensation cess?

 

What is Composition Scheme Rules? How does Compensation cess work under GST regime? What are the difference between Composition Scheme Rules and Compensation cess?

 

Under GST system, the following information explains about Composition Scheme Rules and Compensation cess.

 

Composition Scheme Rules under GST provide for all the procedural compliance w.r.t. intimation for Composition Scheme, effective date for levy, conditions and restrictions on levy, validity of levy and rate of tax.

According to the GST cess (Compensation to State) Act, 2017, a compensation cess would be levied on specific items and services for compensation to the States for the loss of revenue on account of implementation of the goods and services tax in pursuance of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016.

 

The details about Composition Scheme Rules and Compensation cess with simple language from GST terms have been mentioned in this web blog separately. I suggest you to read these articles on Composition Scheme Rules and Compensation cess, so as to enable you to have a clear idea on these shipping terms.

 

For your immediate reference, we give below web links on Composition Scheme Rules and Compensation cess separately below.  You may kindly read the below links to know more about Compensation cess and Composition Scheme Rules.  

 

Composition Scheme Rules under GST

Meaning of term compensation cess under GST

 

The above information easily explains about Compensation cess and Composition Scheme Rules.

 

I hope, you have satisfied with the difference between Composition Scheme Rules and Compensation cess explained above. Do you have different thought on difference between Compensation cess and Composition Scheme Rules?

 

Share below your thoughts about Composition Scheme Rules and Compensation cess

 

 

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Section 172 of CGST Act, 2017 Removal of difficulties

Section 170 Rounding off of tax, CGST Act, 2017

Sec 168 of CGST Act, 2017 Power to issue instructions or directions          

Section 163 of CGST Act, 2017 Levy of fee            

Publication of information in respect of persons in certain cases, Section 159 of CGST Act, 2017 

Section 156 Persons deemed to be public servants, CGST Act, 2017         

Power to collect statistics, Section 151 of CGST Act, 2017              

Goods and services tax compliance rating, Sec 149 of CGST Act, 2017      

Section 146 of CGST Act, 2017 Common Portal   

Section 145 of CGST Act, 2017 Admissibility of micro films, facsimile copies of documents              

Job work procedure, Section 143 of CGST Act, 2017         

Section 139 of CGST Act, 2017 Migration of existing taxpayers    

Section 135 Presumption of culpable mental state, CGST Act, 2017          

Liability of officers and certain other persons, Section 133 of CGST Act, 2017       

Sec 132 of CGST Act, 2017 Punishment for certain offences         

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