About national calamity contingent duty

Yes. Please refer section 174(1) of CGST Act for applicability of excise duty on tobacco products. Government exempted BED and AED (Tobacco products) on Tobacco products, however levy of NCCD still exist.

Sir,
please pass your suggestions
1-as per section 4 A duties are applicable on r.s
p. based. how to charge nccd and gst and cess on tobacco products?
2-For goods not bearing a brand name under 340399 seeks exemptions to pay nccd is still applicable or not?

About national calamity contingent duty

 Total Replies : 2 

  dhiraj mall     12 July 2017is national calamity contingent duty still exists on tobacco products with gst and cess?


  CA ASHISH GUPTA     25 July 2017

Yes. Please refer section 174(1) of CGST Act for applicability of excise duty on tobacco products. Government exempted BED and AED (Tobacco products) on Tobacco products, however levy of NCCD still exist.


  dhiraj mall     28 July 2017Sir,
please pass your suggestions
1-as per section 4 A duties are applicable on r.s
p. based. how to charge nccd and gst and cess on tobacco products?
2-For goods not bearing a brand name under 240399 seeks exemptions to pay nccd is still applicable or not?