Section 140(10) in The Central Goods and Services Tax Act, 2017
(10)The amount of credit under sub-sections (3), (4) and (6) shall be calculated in such manner as may be prescribed.Explanation 1. - For the purposes of [sub-sections (1), (3), (4)] [Substituted 'sub-sections (3), (4)' by Act No. 31 of 2018, dated 29.8.2018.] and (6), the expression "eligible duties" means--(i)the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957;(ii)the additional duty leviable under sub-section (1) of section 3 of the Customs Tariff Act, 1975;(iii)the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act, 1975;(iv)[OMIT] [Omitted by Act No. 31 of 2018, dated 29.8.2018.](v)the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985;(vi)the duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985; and(vii)the National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001, in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day.Explanation 2. - For the purposes of [sub-sections (1) and (5)] [Substituted 'sub-section (5)' by Act No. 31 of 2018, dated 29.8.2018.], the expression "eligible duties and taxes" means--(i)the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957;(ii)the additional duty leviable under sub-section (1) of section 3 of the Customs Tariff Act, 1975;(iii)the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act, 1975;(iv)[OMIT] [Omitted by Act No. 31 of 2018, dated 29.8.2018.](v)the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985;(vi)the duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985;(vii)the National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001; and(viii)the service tax leviable under section 66B of the Finance Act, 1994, in respect of inputs and input services received on or after the appointed day.[Explanation 3. - For removal of doubts, it is hereby clarified that the expression "eligible duties and taxes" excludes any cess which has not been specified in Explanation 1 or Explanation 2 and any cess which is collected as additional duty of customs under sub-section (1) of section 3 of the Customs Tariff Act, 1975.] [Inserted by Act No. 31 of 2018, dated 29.8.2018.]
