terms of Section 112 of Finance Act, 2018 (RIC) and
Agriculture Infrastructure and Development Cess in terms of Section 125 of
Finance Act, 2021 (AIDC ... case may be.
Relevant extracts of Finance Act, 2021 :
125. Agriculture Infrastructure and Development Cess on excisable goods. -- (1)
There shall be levied and collected
responsible for the preparation of a phased programme of development of agriculture, infrastructures and other works essential for the general socio-economic and physical development
technical, could not be taken at par with complex civil engineering,
infrastructure and engineering consultancy services.
5.4.1 In respect of the specific comparables, learned counsel ... infrastructure consultancy services and
provides services in multidisciplinary projects (such as
special economic zones, water supply and sewerage, solid
waste management, urban infrastructure, agriculture
private or public sector, for any purpose whatsoever, including agriculture, industry,
infrastructure, housing, consumer or others.
18. To lend money with or without interest (with ... private or public sector, for any purpose whatsoever, including agriculture, industry,
infrastructure, housing, consumer or others
8.1. The Ld.AR argued that the assessee
Tariff Act,
1975 (51 of 1975) and from the whole of Agriculture Infrastructure and
Development Cess, leaviable under Section 124 of the Finance ... Tariff Act,
1975 (51 of 1975) and from the whole of Agriculture Infrastructure and
Development Cess, leaviable under Section 124 of the Finance
referred to as 'Exemption
Notification') and the petitioner pays Agriculture Infrastructure and
Development Cess (AIDC) at the rate of 5% in terms
duty(BCD) was
reduced from 2.5% to Nil and rate of agriculture infrastructure development
CESS (AIDC) was reduced from 20% to 7.5% with effect from ... reduced from 2.5% to NIL
and the rate of Agriculture Infrastructure Development. Cess (AIDC) was
reduced from 20% to 7.5% effective from October
duty(BCD) was
reduced from 2.5% to Nil and rate of agriculture infrastructure development
CESS (AIDC) was reduced from 20% to 7.5% with effect from ... reduced from 2.5% to NIL
and the rate of Agriculture Infrastructure Development. Cess (AIDC) was
reduced from 20% to 7.5% effective from October
duty
structure in regard thereto is Basic Customs Duty @ 15% plus Agriculture
and Infrastructure Development Cess @17.5% plus Social Welfare
Surcharges @ 10% plus IGST ... 2024 05:40:31 :::
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agriculture and infrastructure development cess, social welfare
surcharge and IGST in total
regard to the aforesaid goods is Basic Customs
Duty @ 0% plus Agriculture Infrastructure and
Development Cess (AIDC) @ 5% plus Social Welfare
Surcharge (SWS) @10% plus ... levy of whole of Basic Customs Duty and from whole of
Agriculture Infrastructure and Development Cess as per
Notification No. 30/2022-Cus dated
