Cess leived on which

let me know my doubts

for tobbocco ( reconsitute and homoge )  rate of GST IS 28 %  and cess are 72 %

my question is that

1) cess calculate on GST Tax or on goods price ?

2) if it resale, then cess are applicable if yes then on which  amount ?

give answer with example for resaller tax liablity

cess is applicable to first sale or every sale after first sale  (   company to distributor    distributor to retailer retailer to consumer  thses are the chain )