Calculations of cess

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If IGST is 20%, cess 5%...then total GST on 100 rs underlying is 20+5 or 20+1?

Thanks,
Rohit
Replies (4)

Cess is calculated on the tax amount. It is 20+1.

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

Yes, the cess rate in GST is advalorem.

Thanks.


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