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Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022

2.Period for levy and collection of Cess.-

The period for levy and collection of cess under sub-section (1) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 shall be upto the 31st March, 2026.