applicability of gst cess?

GST cess is a compensation cess levied under section 8 of The Goods and Services Tax (Compensation to State) Act, 2017. GST cess is levied on intra-state supply of goods or services and inter-state supply of goods or services to provide compensation to the States for loss of revenue due to implementation of GST in India. In this article, we look at the applicability of GST Cess, rate of GST cess and methodology for calculation.

You can have have more deatil from the following link of CBEC:

https://www.cbec.gov.in/htdocs-cbec/gst/compensation-cess-rate-2017