If IGST is 20%, cess 5%...then total GST on 100 rs underlying is 20+5 or 20+1?
Thanks,
Rohit
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Calculations of cess
Replies (4)
Cess is applicable only on supply of selected products like pan masala, coal, aerated waters, motor cars etc. at the rates given in schedule of GST (Compensation to States) Act 2017 (attached).
gst will be 20+5 not 20+1
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