How will the cess calculate if Quantity of Coal Purchase is

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This discussion addresses how the cess on coal purchases is calculated when the quantity falls between 1 and 2 tonnes. The standard rate is 400 RS/MT. The user questions whether the cess for 1.5 MT would be calculated on the actual 1.5 MT or rounded up to 2 MT. The consensus suggests it should be calculated on the actual 1.5 MT, and the user is seeking a circular for official reference.

Samsu

Samsu (Querist)
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07 January 2021 How will the cess calculate if Quantity of Coal Purchase is in between 1 and 2 tonnes,

The rate for cess on coal purchase is 400RS/MT,
Same as 800RS per 2 MT,
But in such cases if Quantity is eg. 1.5MT, Now the how would the cess calulated?
(i) 1.5MT*400RS or (ii) 2MT*400RS?

Thanks in advance.