Cess in GST

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what is cess and how it is applicable
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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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