Levy of road and infrastructure cess: FA 2018
CA
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Road and infrastructure cess is levied by FA 2018.
|
S.No |
Heading, sub-heading tariff item |
Description |
From |
To |
|
|
2710 |
Levy of Road and Infrastructure Cess on imported motor spirit commonly known as petrol and high speed diesel oil [clause 109 of Finance Bill, 2018] |
— |
Rs. 8 per litre |
|
|
2710 |
Exemption from additional duty of customs leviable under section 3(1) of the Customs Tariff Act, 1975 in lieu of the proposed Road and Infrastructure cess on domestically produced motor spirit commonly known as petrol and high speed diesel oil |
— |
Nil |
|
|
2710 |
Abolition of Additional Duty of Customs [Road Cess] on imported motor spirit commonly known as petrol and high speed diesel oil [Clause 106 of Finance Bill, 2018] |
Rs. 6 per litre |
Nil |
|
4. |
Additional duty of customs under sections 3(1) of the Customs Tariff Act, 1975 in lieu of basic excise duty |
|
|
|
|
|
2710 |
(i) Motor spirit commonly known as petrol |
Rs. 6.48 per litre |
Rs. 4.48 per litre |
|
|
2710 |
(ii) High speed diesel oil |
Rs. 8.33 per litre |
Rs. 6.33 per litre |
CA Shafaly Girdharwal
CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
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