Whether Cess is Applicable on GST?
Whether Cess is Applicable on GST?
No. Cess is applicable only on few demerit or luxury goods like cigarrete, tobacco, motor vehicles, aircrafts, etc...
Cess shall be applicable only on demerit item i.e. items falling in the tax slab of 28%.
Cess shall be such levied that the maximum tax rate shall not exceed 40%
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