INDIA CODE

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Paragraph 2, Goods and Services Tax (Compensation to States) (Fees) Scheme, 2022 [S31-J29]

As at 7 September 2026. In force from 1 January 2022.

In Goods and Services Tax (Compensation to States) (Fees) Scheme, 2022 [R11-RH7]. This text from 1 January 2022. No other text held.

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Cite: Paragraph 2, Goods and Services Tax (Compensation to States) (Fees) Scheme, 2022 [S31-J29]. Machine: S31-J29.

Definitions.—In this Scheme, unless the context otherwise requires,— (a) "Act" means the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017); (b) "Form GST REG-01" means the form so numbered in the Schedule; (c) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.

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Paragraph 2, Goods and Services Tax (Compensation to States) (Fees) Scheme, 2022 [S31-J29]