Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 3, verbatim (show)
Section 3. Projected growth rate.
The projected nominal growth rate of revenue subsumed for a State during the transition period shall be fourteen per cent. per annum.
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Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Nominal annual transition growth 3
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Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | this provision defined by Section 2 | transition period |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (28)
| Number | Date | Subject |
|---|---|---|
| Notification No. 03/2025-Compensation Cess (Rate) | 31 December 2025 | Seeks to amend Notification 01/2025- Compensation Cess Tax (Rate), to prescribe GST rates on tobacco products. |
| Notification No. 02/2025-Compensation Cess (Rate) | 17 September 2025 | Seeks to amend Notification No. 1/2017- Compensation Cess (Rate) dated 28.06.2017. |
| Notification No. 01/2025-Compensation Cess (Rate) | 16 January 2025 | Seeks to prescribe Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. |
| Notification No. 01/2024-Compensation Cess (Rate) | 12 July 2024 | Seeks to provide exemption from Compensation Cess on supplies under heading 2202 by URCs to authorised customers. |
| Notification No. 03/2023-Compensation Cess (Rate) | 26 July 2023 | Seeks to amend No. 1/2017- Compensation Cess(Rate) to implement the decisions of 50th GST Council. |
| Notification No. 02/2023-Compensation Cess (Rate) | 31 March 2023 | Seeks to further amend notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017. |
| Notification No. 01/2023-Compensation Cess | 31 March 2023 | Seeks to provide commencement date for Section 163 of the Finance act, 2023 |
| Notification No. 01/2023-Compensation Cess (Rate) | 28 February 2023 | Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017 |
| Notification No. 01/2022-Compensation Cess | 24 June 2022 | Seeks to bring into force the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 |
| Notification No. 02/2021-Compensation Cess (Rate) | 28 December 2021 | Seeks to amend Notification No 1/2017- Compensation Cess (Rate) dated 28.06.2017. |
| Notification No. 01/2021-Compensation Cess (Rate) | 30 September 2021 | Seeks to amend notification No. 1/2017- Compensation Cess(Rate). |
| Notification No. 02/2019-Compensation Cess (Rate) | 30 September 2019 | Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019. |
| Notification No. 03/2019-Compensation Cess (Rate) | 30 September 2019 | Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes. |
| Notification No. 01/2019-Compensation Cess (Rate) | 29 June 2019 | Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist. |
| Notification No. 01/2019-Compensation Cess | 29 January 2019 | Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018 |
| Notification No. 01/2018-Compensation Cess | 14 November 2018 | Notification No. 1/2018 dated 14.11.2018 which notifies the list of Acts of Central Government and State Governments under which specified taxes are being subsumed into the Goods and Services Tax. |
| Notification No. 02/2018-Compensation Cess (Rate) | 26 July 2018 | Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 |
| Notification No. 01/2018-Compensation Cess (Rate) | 25 January 2018 | seeks to amend Notification No.1/2017-Compensation Cess (Rate). |
| Notification No. 06/2017-Compensation Cess (Rate) | 13 October 2017 | Seeks to amend notification No. 2/2017-Compensation Cess (Rate) regarding reduction in cess rates for leasing of motor vehicles purchased and leased prior to 01.07.2017. |
| Notification No. 07/2017-Compensation Cess (Rate) | 13 October 2017 | Seeks to prescribe compensation cess rate on the leasing of motor vehicles |
| Notification No. 05/2017-Compensation Cess (Rate) | 11 September 2017 | The notification amends the rates of compensation cess on various motor vehicles. |
| Notification No. 04/2017-Compensation Cess (Rate) | 20 July 2017 | Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act |
| Notification No. 03/2017-Compensation Cess (Rate) | 18 July 2017 | Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017 |
| Corrigendum dated 1 Jul 2017 (Corrigendum to Notification No. 2/2017- Compensation Cess (Rate)) | 1 July 2017 | Corrigendum to Notification No. 2/2017- Compensation Cess (Rate) |
| Corrigendum dated 30 Jun 2017 (Corrigendum to Notification No. 1/2017- Compensation Cess (Rate)) | 30 June 2017 | Corrigendum to Notification No. 1/2017- Compensation Cess (Rate) |
| Notification No. 01/2017-Compensation Cess (Rate) | 28 June 2017 | Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). amended by a later instrument |
| Notification No. 02/2017-Compensation Cess (Rate) | 28 June 2017 | To notify the rates of compensation cess on supply of specified services amended by a later instrument |
| Notification No. 01/2017-Compensation Cess | 28 June 2017 | Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force |
See also
- Section 2 of the GST (Compensation to States) Act, 2017: definitions
- Section 4 of the GST (Compensation to States) Act, 2017: base year
References
- Central Board of Indirect Taxes and Customs. "Section 3. Projected growth rate". Goods and Services Tax (Compensation to States) Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- GST (Compensation to States) Act, 2017, Section 3 on the CBIC tax information portal