NEW DELHI, July 22: The Rajya Sabha Committee on Goods and Service Tax (GST) today submitted its report recommending that the one percent additional tax by states should not be levied on goods not for sale and favoured compensation to states for five years. The major recommendation of the 21-member committee was the one relating to Clause 9 as it felt the one percent additional tax will lead to cascading of taxes. It wanted an explanation to be included in the provision that would make it clear that the one percent would be on goods sold and not on supply on inter-company inventory transfers. It recommended that an explanation should be given in Clause 18 that the word 'supply' would mean "Supply: All forms of supply made for a consideration". The report of the Committee, headed by BJP's Bhupender Yadav, which was tabled in the Rajya Sabha, suggested changes in clauses pertaining to compensation but endorsed other 19 provisions like keeping alcohol out of the regime and leaving it to the GST Council to decide on timing of levying GST on petroleum products. Reacting to the report including the dissent, Finance Minister Arun Jaitley said the government will go ahead with enacting the legislation in Parliament. Hopeful of getting the "revolutionary" bill passed, Jaitley said, "We are going to go ahead with the GST legislation.