Section 4: Base year

Q: What does Section 4 of The Goods and Services Tax (Compensation to States) Act, 2017 (GST) deal with?

Section 4 GST pertains to "Base year". It is part of the The Goods and Services Tax (Compensation to States) Act, 2017, a legislation enacted by the Parliament of India. Section 4 of The Goods and Services Tax (Compensation to States) Act, 2017 (GST) governs base year. As verified on 19 May 2026.

Q: Is Section 4 GST still in force?

Yes, Section 4 of the The Goods and Services Tax (Compensation to States) Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 4 GST?

धारा 4 GST is the Devanagari Hindi reference for Section 4 of the The Goods and Services Tax (Compensation to States) Act, 2017. Section 4 of The Goods and Services Tax (Compensation to States) Act, 2017 (GST) governs base year. As verified on 19 May 2026.

Q: What is Dhara 4 GST?

Dhara 4 GST is the Roman Hindi reference for Section 4 of the The Goods and Services Tax (Compensation to States) Act, 2017. "Dhara" means "Section" in Hindi. Section 4 of The Goods and Services Tax (Compensation to States) Act, 2017 (GST) governs base year. As verified on 19 May 2026.

Q: How to cite Section 4 of The Goods and Services Tax (Compensation to States) Act, 2017?

Cite as: "Section 4, The Goods and Services Tax (Compensation to States) Act, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Goods and Services Tax (Compensation to States) Act, 2017, § 4 (India).

Law on Tips Editorial Board

- For the purpose of calculating the compensation amount payable in any financial year during the transition period, the financial year ending 31st March, 2016, shall be taken as the base year.