Cess under gst

Akash ( ) (375 Points)

23 May 2017  

Will cess be calculated on the gross value of supply or on the value inclusive of normal tax? Eg: If an item costs Rs.100 and the GST rate on such item is 28% and rate of cess is 10%, will cess be calculated on Rs.128 (100 + 100*28%) or on Rs.100?