Section 6: Projected revenue for any year

Q: What does Section 6 of The Goods and Services Tax (Compensation to States) Act, 2017 (GST) deal with?

Section 6 GST pertains to "Projected revenue for any 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 6 of The Goods and Services Tax (Compensation to States) Act, 2017 (GST) governs projected revenue for any year. As verified on 19 May 2026.

Q: Is Section 6 GST still in force?

Yes, Section 6 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 6 GST?

धारा 6 GST is the Devanagari Hindi reference for Section 6 of the The Goods and Services Tax (Compensation to States) Act, 2017. Section 6 of The Goods and Services Tax (Compensation to States) Act, 2017 (GST) governs projected revenue for any year. As verified on 19 May 2026.

Q: What is Dhara 6 GST?

Dhara 6 GST is the Roman Hindi reference for Section 6 of the The Goods and Services Tax (Compensation to States) Act, 2017. "Dhara" means "Section" in Hindi. Section 6 of The Goods and Services Tax (Compensation to States) Act, 2017 (GST) governs projected revenue for any year. As verified on 19 May 2026.

Q: How to cite Section 6 of The Goods and Services Tax (Compensation to States) Act, 2017?

Cite as: "Section 6, 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, § 6 (India).

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Thursday, 21 May 2026

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Section 6 GST (The Goods and Services Tax (Compensation to States) Act, 2017): Projected revenue for any year | Law on Tips | Law on Tips

Table of Contents

The Goods and Services Tax (Compensation to States) Act, 2017

Chapter I — Full Text

Section 6

Projected revenue for any year

- The projected revenue for any year in a State shall be calculated by applying the projected growth rate over the base year revenue of that State.

Illustration. - If the base year revenue for 2015-16 for a concerned State, calculated as per section 5 is one hundred rupees, then the projected revenue for financial year 2018-19 shall be as follows-

Projected Revenue for 2018-19 = 100 (1+14/100)3