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Ec/shec

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(Querist)
14 October 2014 Why EC/SHEC is not charged on vat ?
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Sanjeev Kumar

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Sanjeev Kumar (Expert)
15 October 2014 due to following reasons but not limited;
1. because there is no provisions are there in VAT Law.
2. Secondly when goods are manufactured or / imported, then EC/SHEC already charged one time.
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Tapas Ruparelia

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Tapas Ruparelia (Expert)
15 October 2014 E-cess SHE-cess is a central levy, levied by Central government on levied on Excise, service tax and Customs.

Whereas VAT is a state subject. States have not opted for such levy.
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