hereby clarified that the expression "eligible duties and taxes" excludes any cess which has not been specified in Explanation 1 or Explanation ... cess which is collected as additional duty of customs under sub-section (1) of section 3 of the Customs Tariff Act, 1975.] [Inserted
Union Territory Goods and Services Tax Act and cess levied under the Goods and Services Tax (Compensation to States
this Act, the value of a supply shall include any taxes, duties, cesses, fees and charges levied under any law for the time being
excludes central tax, State tax, Union territory tax, integrated tax and cess; (7) "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation ... means the central goods and services tax levied under section 9; (22) "cess" shall have the same meaning as assigned to it in the Goods
supply. (2) The value of supply shall include- (a) any taxes, duties, cesses, fees and charges levied under any law for the time being
surcharge, for the purposes of the Union, to be called the "Education Cess on income-tax", calculated at the rate of two per cent ... purposes of the Union, to be called the "Secondary and Higher Education Cess on income-tax", calculated at the rate of one per cent
excluding the central tax, State tax, Union territory tax, integrated tax and cess indicated in the invoice. (2) The amount deducted as tax under this
Savings.
(1) The repeal of the Research and Development Cess Act, 1986 by this Act shall not- (a) affect any other enactment in which
Repeal of Act 32 of 1986 , Savings.
- The Research and Development Cess Act, 1986 is hereby repealed
Services Tax (Compensation to States) Act, 2017
8. Levy and collection of cess.
(1) There shall be levied a cess on such intra-State supplies ... prescribed on the recommendations of the Council: Provided that no such cess shall be leviable on supplies made by a taxable person who has decided
