Igst om import - ca final material

CA Bijay Shrestha (Never Give up....No matter what....)   (858 Points)

05 August 2018  

Dear Friends, 

In CA Final  - IDT Material - Module 4 Custom Act:

In Valuation Chapter [in Illustrations] - IGST is computed on AV+Basic Custom Duty [BCD] and Education Cess computed on [IGST+BCD]

Whereas,

In FTP Chapter -  Education Cess computed on BCD and then IGST is computed on AV+BCD+Cess.

 

Now Which one is correct? Is it Typo error?