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Applicability of cess

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(Querist)
19 January 2018 Under GST is cess applicable on sale of goods carriage vehicles. if not why.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
19 January 2018 Cess not applicable on goods carriage vehicle.
Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.

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