Para 14.2.2.2 — CAM

14.2.2.2 GST Compensation Cess: In addition to GST, a cess named GST Compensation Cess is levied on notified goods and services in order to compensate the Revenue loss of the States due to the introduction of a destination based GST. The GST Compensation Cess was initially levied for a period of five years but has been extended up to 31.03.2026. Currently, such cess is levied on ‘sin’ items like pan masala, tobacco, and some luxury items.