Cess under gst

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Will cess be calculated on the gross value of supply or on the value inclusive of normal tax? Eg: If an item costs Rs.100 and the GST rate on such item is 28% and rate of cess is 10%, will cess be calculated on Rs.128 (100 + 100*28%) or on Rs.100?

Replies (2)

Cess will be calculated on just Rs. 100/- Thus net rate will be 38%. 

Thanks for clarifying.

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