Secondary and additional higher education cess

Last updated: 17 November 2007

CIRCULAR

SECONDARY AND HIGHER EDUCATION CESS — ACCOUNTING CODE

The Controller General of Accounts has approved operation of new accounting code for payment of Secondary and Higher Education Cess and other receipts that is interest and penalty as follows:

Numeric Code	Description	Sl. Code	SCCD Code
0037 003700505 00370050501	Customs Secondary and Higher Education Cess Deduct Refunds	00370068 00370069	116 113
0038 003803 003803505 00380350501	Union Excise Duty Non-Shareable Duties Secondary and Higher Education Cess Deduct Refunds & Drawback	00380115 00380116	110 119
0044 004400505	Service Tax Secondary and Higher Education Cess Tax Collection Other Receipts Deduct Refunds	00440426 00440427 00440428	110 111 118

The Sub-Head "Other Receipts" is meant for interest/penalty payable on delayed payment of Service Tax.

Further, it is intimated that the classification of the minor head ‘Education Cess' has been changed as ‘Primary Education Cess'. However their accounting codes will remain same as given below:-

Numeric Code	Description	Sl. Code	SCCD Code
0037 003700504 00370050401	Customs Primary Education Cess Deduct Refunds	00370066 00370067	110 111
0038 003803 003803504 00380350401	Union Excise Duty Non-Shareable Duties Primary Education Cess Deduct Refunds & Drawback	00380111 00380118	116 118
0044 004400504 00440050401 00440050402 00440050403	Service Tax primary Education Cess Tax Collection Other Receipts Deduct Refunds	00440298 00440299 00440300	117 114 119