customs cess (Edu. cess and SHAS) in import duty calculation post GST
This query is : Resolved
22 June 2017
Dear Friends,
is there any clarity on customs cess (Edu. cess and SHAS)?
whether it will be leviable or not
if yes then whther before IGST or after IGST?
Thanks in advance.
23 June 2017
Customs Cess may not be applicable as per the link - https://www.cbec.gov.in/resources//htdocs-cbec/gst/imports-of-GST-onlineversion-07june2017.pdf;jsessionid=116C014EFC1AC47BD0F9D8C2B7CBE040
However with bare reading of the law says Customs Cess should continue to levy. Therefore need more clarity on it.
It can be estimated that instead of Custom Cess, GST Cess will be applicable.
IGST and GST Cess will be amputated on Base value + BCD
However with bare reading of the law says Customs Cess should continue to levy. Therefore need more clarity on it.
It can be estimated that instead of Custom Cess, GST Cess will be applicable.
IGST and GST Cess will be amputated on Base value + BCD
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- TDS 194-T applicability
- Tds on commission charges
- TDS on Complimentary "Desi Ghee and Gold Coin" Provided to KBC Contestants
- GST ITC REVERSE
- Renovation exp. in flat by family member
- Need Professional Opinion AY 2012-13 Old Demand
- Withdrawal in cash from partners capital account by partner
- TDS on TRUST
- Consolidated financials
- Regarding Applicability of Tax Audit u/s 44AB
- New GST registration for new place of business.
- Starting trading business
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
Quick Links
ARTICLESHIP
15 September 2026
Freelance Taxation Content Writer Intern
Interactive Media Pvt Ltd.
New Delhi
CA Inter
View Details
Featured
12 September 2026
Assistant Manager - Finance & Compliance
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
ARTICLESHIP
07 September 2026
Article/ Paid Assistant
Murali and Sumeet Chartered Accountant
Bengaluru
CA Foundation
View Details
CCI
Pro
CAclubindia
