Issue of Advisory on allotment of Temporary Accounting Code to pay Agriculture Infrastructure and Development Cess (Central Excise)

Last updated: 04 March 2021

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An advisory has been issued regarding the allotment of a temporary accounting code for the payment of the new Agriculture Infrastructure and Development Cess. This cess was introduced as an additional excise duty effective from early February 2021. The temporary code '0038 0210' is to be used until a permanent code is established by the Controller General of Accounts.

File No.DGSYS/APP/CZU/AGST/1/2021-ACES/GST

O/o-ADG-DGS-ZU-CHENNAI I/122017/2021

OFFICE OF THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL OF SYSTEMS & DATA MANAGEMENT
GST & CENTRAL EXCISE, GST BHAVAN
NO. 26/1, MAHATHMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI – 34

Tele: 044-29515378; Fax:044-28331104

Mail: dgschennai@icegate.gov.in

27/02/2021

ADVISORY NO. 05/2021 – ACES-GST (CE&ST)

Sub: ACES GST (CE&ST) – Issue of Advisory on allotment of Temporary Accounting Code to pay Agriculture Infrastructure and Development Cess (Central Excise) – regarding.

Kind reference is invited to Clause 116 of the Finance Bill, 2021 wherein a new levy i.e, additional duty of excise, namely “Agriculture Infrastructure and Development Cess”, has been introduced with effect from mid-night of 1st – 2^nd February 2021 by virtue of provisions of the Provisional Collection of Taxes Act, 1931 vide Page 137 of Finance Bill, 2021.

2. In this regard attention is invited to Office Memorandum No Coord/13-6/H.Ac/Vol.IX/88/2020-21/493 dated 25.02.2021 (copy attached), whereby the Office of the Principal Chief Controller of Accounts, CBIC, New Delhi have intimated the opening of temporary minor Accounting Code i.e ‘0038 0210’ for payment of the newly levied “Agriculture Infrastructure and Development Cess” under Union Excise Duty major Head 0038. This temporary Accounting Code is to be used till the time a permanent Head code for the said levy is allotted by the Controller General of Accounts in due course.

(S.THIRUNAVUKKARASU)
ADDITIONAL DIRECTOR GENERAL

Enclosure: As above

1. All the Pr. Chief Commissioner/ Chief Commissioners of CGST Zones.

2. All the Pr. ADGs/ADG, DGGI, DGGST,DG(Audit), DGT (TPS).

3. The Principal Director General,Systems& Data Management, New Delhi.

4. All the Pr.Commissioners/Commissioners of Central Tax.

5. Joint Secretary (TRU-I ), CBIC, New Delhi

6. Commissioner(Central Excise), CBIC, New Delhi

7. All the Pr ADG’s/ADGs of DG Systems, New Delhi, Chennai, Bengaluru & Kolkata.

8. All ACL Admns of Zones/Commissionerates/Division.

Please refer to the attached file for details

FAQ :

The advisory concerns the issue of a temporary accounting code for paying the Agriculture Infrastructure and Development Cess.

The cess was introduced with effect from midnight of 1st - 2nd February 2021.

The temporary accounting code is '0038 0210'.

The cess is levied under the Union Excise Duty major head '0038'.

This temporary code will be used until a permanent head code for the cess is allotted by the Controller General of Accounts.

Notification No : ADVISORY NO. 05/2021 – ACES-GST (CE&ST)
Source : https://cbic-gst.gov.in/pdf/Advisory/Union-Budget-2021/Advisory-05-2021-Letter-Pr-CCA.pdf

Attached File : 322600_10073_advisory_05_2021_letter_pr_cca.pdf

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