Compensation Cess

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is a retailer of tobacco and aerated drinks should collect compensation cess? can he avail the credit of cess levied by the distributor to set off against collected cess?
Replies (3)
section 8,9, & 11 GST compensation to states act 2017

Every interstate or intra-state supply attracts compensation cess unless such suppy is excluded from such levy. The retailer has collected the cess from you and you are eligible to take credit of this amount in terms of section 11 of Compenstion to States Act, 2017 read with section 16 and 17 of CGST Act. Pl see the restrictions incorporated in these sections before availing credit. 

Thanks for your reply, how does a retailer of cigarettes should charge cess on sales while purchasing he has paid cess at 36% and Rs 4170 per thousand


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