2 Replies
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177840 Points)
Replied 03 September 2017
Cess is as such an additional tax, mostly charged over tax (i.e. tax over tax, like cess over income tax)
But in GST it is just added to basic rate........
More details .... Refer what-is-gst-cess-and-why-is-it-levied
Alikoya
(72 Points)
Replied 04 September 2017
There are 2 category CESS one related to transfer of right and shares. Secondly levied on tobacco an Narcotics etc
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