Cess in GST

what is cess and how it is applicable
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Quick Summary
This discussion clarifies what GST Cess is and how it applies, primarily to luxury goods and services. It explains that cess is an additional charge calculated on the taxable value. The content also touches upon the conditions for claiming cess, suggesting it can be set off against other cess input tax credits if you are in the same line of business, such as car sales.

Cess charge maximum only luxury Goods and cess to be claimed but you have same line business. for Example you have deal only car purchase or sales you can claim cess and cess liablity is set of only cess itc other

CESS is an additional applicable charge on luxurious goods and services. In some cases, CESS rate then it is calculated as taxable value multiplied by CESS rate. In some cases, a fixed amount is charged depending on the taxable value
 

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